REGISTERED NUMBER: 01995781 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

AMBERLEY MUSEUM (RETAIL) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K Burton

A Butcher

REGISTERED OFFICE:

New Barn Road

Amberley

Arundel

West Sussex

BN18 9LT

REGISTERED NUMBER:

01995781 (England and Wales)

AUDITORS:

Parkers

Chartered Accountants and Statutory Auditors

178-180 Church Road

Hove, East Sussex

BN3 2DJ

FIXED ASSETS

Tangible assets

5

39,701

41,760

CURRENT ASSETS

Stocks

16,359

16,542

Debtors

6

1,432

-

Cash at bank and in hand

34,075

11,646

51,866

28,188

CREDITORS

Amounts falling due within one year

7

60,923

32,585

NET CURRENT LIABILITIES

(9,057

)

(4,397

)

TOTAL ASSETS LESS CURRENT LIABILITIES

30,644

37,363

CREDITORS

Amounts falling due after more than one year

8

-

4,813

NET ASSETS

30,644

32,550

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

9

30,642

32,548

SHAREHOLDERS' FUNDS

30,644

32,550

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th July 2026 and were signed on its behalf by:

K Burton - Director

1.	STATUTORY INFORMATION

Amberley Museum (Retail) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

No significant judgements have had to be made by the directors in preparing these financial statements other than those detailed above in relation to the going concern status of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

Stock is also assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of stock or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 11 ) .

4.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

2,950

2,950

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

leasehold

fittings

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

54,057

167,664

221,721

DEPRECIATION

At 1st January 2025

16,206

163,755

179,961

Charge for year

1,082

977

2,059

At 31st December 2025

17,288

164,732

182,020

NET BOOK VALUE

At 31st December 2025

36,769

2,932

39,701

At 31st December 2024

37,851

3,909

41,760

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

347

-

Other debtors

1,085

-

1,432

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,416

10,000

Trade creditors

6,385

6,842

Amounts owed to group undertakings

36,951

4,378

Social security and other taxes

1,129

2,171

VAT

9,797

7,694

Accruals and deferred income

2,245

1,500

60,923

32,585

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

4,813

9.

RESERVES

Retained

earnings

£

At 1st January 2025

32,548

Deficit for the year

(1,906

)

At 31st December 2025

30,642

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Annette Watson PhD BSc FCA (Senior Statutory Auditor)

for and on behalf of Parkers

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The controlling party is Amberley Museum and Heritage Centre.

Amberley Museum and Heritage Centre's registered office and principal place of business is New Barn Road, Amberley, West Sussex.