AMG REFRIGERATION & AIR CONDITIONING LIMITED

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 09297518

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		29,843		38,845
Investments	5		24,500		24,500

			54,343		63,345
CURRENT ASSETS
Stocks		1,200		1,250
Debtors	6	4,981		24,276
Cash at bank and in hand		52,135		49,534

		58,316		75,060
Creditors: Amounts Falling Due Within One Year	7	(35,623 )		(26,643 )

NET CURRENT ASSETS (LIABILITIES)			22,693		48,417

TOTAL ASSETS LESS CURRENT LIABILITIES			77,036		111,762

Creditors: Amounts Falling Due After More Than One Year	8		(1,433 )		(10,033 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,459 )		(7,381 )

NET ASSETS			68,144		94,348

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			68,044		94,248

SHAREHOLDERS' FUNDS			68,144		94,348

Page 1

Page 2

AMG REFRIGERATION & AIR CONDITIONING LIMITED

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Griffiths

Director

23/02/2026

The notes on pages 4 to 6 form part of these financial statements.

1. General Information

AMG REFRIGERATION & AIR CONDITIONING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09297518 . The registered office is Alexandra House, 74 Moorland Road, Stoke-on-Trent, Staffs, ST6 1DY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover represents the invoiced value of goods and services supplied by the company during the year, net of value added tax.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

The corporation tax payable is based on taxable profit for the year. Taxable profit differs from profit before taxation as reported in the profit and loss account because of adjustments made for capital allowance claims and disallowable items of expenditure. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

Page 4

Page 5

AMG REFRIGERATION & AIR CONDITIONING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2025	10,616	43,001	53,617
Additions	946	-	946

As at 31 January 2026	11,562	43,001	54,563

Depreciation
As at 1 February 2025	4,022	10,750	14,772
Provided during the period	1,885	8,063	9,948

As at 31 January 2026	5,907	18,813	24,720

Net Book Value
As at 31 January 2026	5,655	24,188	29,843

As at 1 February 2025	6,594	32,251	38,845

5. Investments

	Other
	£
Cost or Valuation
As at 1 February 2025	24,500

As at 31 January 2026	24,500

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	24,500

As at 1 February 2025	24,500

The investment relates to a classic motor vehicle which is revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of the investment.

Page 5

Page 6

AMG REFRIGERATION & AIR CONDITIONING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,536	14,648
Prepayments and accrued income	1,445	1,219
Directors' loan accounts	-	8,409

	4,981	24,276

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	3,357
Bank loans and overdrafts	8,600	8,600
Corporation tax	13,818	1,992
Other taxes and social security	1,231	1,430
VAT	6,281	6,775
Other creditors	-	2,441
Accruals and deferred income	5,657	2,048
Directors' loan accounts	37	-

	35,623	26,643

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	1,433	10,033

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Ultimate Controlling Party

The company's ultimate controlling party is Mr Andrew Griffiths & Mrs Nicola Griffiths by virtue of his ownership of 100% of the issued share capital in the company.

Page 6

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 February 2024	100	101,321	101,421
Profit for the year and total comprehensive income	-	39,727	39,727

Dividends paid	-	(46,800)	(46,800)

As at 31 January 2025 and 1 February 2025	100	94,248	94,348


Profit for the year and total comprehensive income	-	42,996	42,996

Dividends paid	-	(69,200)	(69,200)

As at 31 January 2026	100	68,044	68,144