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06718666falseelectrical contractors2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-11-30http://www.companieshouse.gov.uk/cd:Director12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-11-30http://www.companieshouse.gov.uk/cd:Director22024-12-012025-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:MotorCars2024-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-11-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:MotorCars2025-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-11-30http://www.companieshouse.gov.uk/2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:FRS1022024-12-012025-11-30http://www.companieshouse.gov.uk/2025-11-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-12-012025-11-30http://www.companieshouse.gov.uk/cd:FilletedAccounts2024-12-012025-11-30iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 06718666






A. M. (Cumbria) Limited


ACCOUNTS

FOR THE YEAR ENDED 30/11/2025
























Prepared By:
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN


ACCOUNTS
FOR THE YEAR ENDED 30/11/2025





DIRECTORS
Mrs P A McIntosh
J E McIntosh


REGISTERED OFFICE
6 Brunswick Street
Carlisle
CA1 1PN


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06718666



BANKERS
HSBC plc



ACCOUNTANTS
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN


ACCOUNTS
FOR THEYEARENDED30/11/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 30/11/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		48,074		27,265

CURRENT ASSETS
Stock		19,400		25,430
Debtors	4	72,495		88,167
Cash at bank and in hand		-		20,740
		91,895		134,337
CREDITORS: Amounts falling due within one year	5	110,909		145,693
NET CURRENT LIABILITIES			(19,014)		(11,356)
TOTAL ASSETS LESS CURRENT LIABILITIES			29,060		15,909


CREDITORS: Amounts falling due after more than one year	6		28,703		17,570

NET ASSETS / (LIABILITIES)			357		(1,661)

CAPITAL AND RESERVES

Called up share capital	9		100		100
Profit and loss account			257		(1,761)
SHAREHOLDERS' FUNDS			357		(1,661)

For the year ending 30/11/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 21/08/2026 and signed on their behalf by



.............................
Mrs P A McIntosh
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Office and Computer Equipment		reducing balance 25%
Motor Vehicles		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.




1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Turnover is recongised upon the despatch of goods and the provision of services.




1g. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the agreement. Payments made under operating leases are charged to the profit and loss account on a straight line basis over the lease term.




2. TANGIBLE FIXED ASSETS


	Equipment	Motor Vehicles	Total
	£	£	£
Cost
At 01/12/2024	5,922	92,911	98,833
Additions	-	38,040	38,040
Disposals	-	(11,740)	(11,740)
At 30/11/2025	5,922	119,211	125,133
Depreciation
At 01/12/2024	4,525	67,043	71,568
Disposals	-	(10,534)	(10,534)
For the year	349	15,676	16,025
At 30/11/2025	4,874	72,185	77,059
Net Book Amounts
At 30/11/2025	1,048	47,026	48,074
At 30/11/2024	1,397	25,868	27,265




3. STOCK	2025	2024
	£	£
Stock comprises:

Consumable stores	600	600
Work in progress	18,800	24,830
	19,400	25,430




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	31,014	57,033
VAT	-	1,761
Directors current account	41,481	29,373
	72,495	88,167




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	21,404	11,768
VAT	13,340	-
Other tax and social security creditors	408	8,145
Bank loans and overdrafts	7,419	-
Bank loan	5,602	8,063
Hire purchase	14,633	7,120
Trade creditors	42,454	102,511
Accruals	5,649	8,086
	110,909	145,693




8. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	9	9




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans >1yr	-	5,858
Hire purchase >1yr	28,703	11,712
	28,703	17,570




7. SECURED CREDITORS
	2025	2024
	£	£
Amount of bank loans and overdrafts which are secured	7,419	-
Amount of other creditors which are secured	43,336	18,832

Hire purchase creditors are secured on the assets to which the corresponding liabilities relate.




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




11. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 06718666.
The company's registered office is 6 Brunswick Street, Carlisle, CA1 1PN.




12. TRANSACTIONS WITH DIRECTORS
At 1 December 2024 a loan of £29,373 was owed to the company by the directors which was repaid in full. Further advances of £41,481 were made to the directors during the year which remain outstanding at the balance sheet date. The loan is interest free, unsecured and repayable on demand.