REGISTERED NUMBER: 03061826 (England and Wales)

AMG Automotive Services Ltd

Unaudited Financial Statements For The Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A R Boyd

K Boyd

SECRETARY:

K Boyd

REGISTERED OFFICE:

The Service Centre

Railway Court

Doncaster

South Yorkshire

DN4 5FB

REGISTERED NUMBER:

03061826 (England and Wales)

ACCOUNTANTS:

Kingswood Allotts Limited

Chartered Accountants

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Tangible assets

4

7,491

19,158

CURRENT ASSETS

Stocks

5

2,700

2,700

Debtors

6

100,418

109,045

Cash at bank and in hand

89,643

96,263

192,761

208,008

CREDITORS

Amounts falling due within one year

7

149,159

164,537

NET CURRENT ASSETS

43,602

43,471

TOTAL ASSETS LESS CURRENT LIABILITIES

51,093

62,629

CREDITORS

Amounts falling due after more than one year

8

-

(4,965

)

PROVISIONS FOR LIABILITIES

(451

)

(1,074

)

NET ASSETS

50,642

56,590

CAPITAL AND RESERVES

Called up share capital

9

6,000

6,000

Retained earnings

44,642

50,590

SHAREHOLDERS' FUNDS

50,642

56,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

A R Boyd - Director

1.	STATUTORY INFORMATION

AMG Automotive Services Ltd 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.

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.

Plant, fixtures and fittings

-

33.33% on cost, 20% on cost and 10% on cost

Motor vehicles

-

33.33% on cost

Stocks and work in progress

Stock and short term work in progress is valued at the lower of cost and net realisable value. Cost is purchase cost plus direct costs of production. Net realisable value is the amount expected to be realised in the normal course of trade in the company's business after costs of realisation.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Operating lease commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant,

fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 January 2025

101,134

50,501

151,635

Additions

-

6,000

6,000

Disposals

-

(16,495

)

(16,495

)

At 31 December 2025

101,134

40,006

141,140

DEPRECIATION

At 1 January 2025

95,263

37,214

132,477

Charge for year

2,380

2,000

4,380

Eliminated on disposal

-

(3,208

)

(3,208

)

At 31 December 2025

97,643

36,006

133,649

NET BOOK VALUE

At 31 December 2025

3,491

4,000

7,491

At 31 December 2024

5,871

13,287

19,158

5.

STOCKS

2025

2024

£

£

Spares, parts etc

1,700

1,700

Work-in-progress

1,000

1,000

2,700

2,700

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

83,436

92,252

Other debtors

16,982

16,793

100,418

109,045

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,321

9,543

Trade creditors

37,164

40,574

Taxation

20,323

22,259

Social security and other taxes

6,222

18,154

Directors' current accounts

71,650

59,805

Other creditors

9,479

14,202

149,159

164,537

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

4,965

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

6,000

Ordinary

£1

6,000

6,000

10.	OTHER FINANCIAL COMMITMENTS

At the year end, the company had total commitments under non cancellable operating leases in respect of a property it occupies totalling £172,500 (2024: £207,000) and motor vehicles totalling £1,345 (2024: £724).

11.	RELATED PARTY DISCLOSURES

At the year end, the company owed the directors £71,650 (2024: £59,805) on their directors' loan account. The loan is interest free and without any formal repayment terms.