AMD FM Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11269806 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2024 TO 31 MAY 2026

FOR

AMD FM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J A King

M G Sullivan

J A Tranham

A J Wilmot

REGISTERED OFFICE:

Jupiter House Orbital One

Green Street Green Road

Dartford

Kent

DA1 1QG

REGISTERED NUMBER:

11269806 (England and Wales)

AUDITORS:

Lewis Brownlee (Chichester) Limited

Statutory Auditors

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Tangible assets

4

123,820

835

CURRENT ASSETS

Debtors

5

811,638

301,325

Cash at bank and in hand

477,385

198,178

1,289,023

499,503

CREDITORS

Amounts falling due within one year

6

899,337

360,489

NET CURRENT ASSETS

389,686

139,014

TOTAL ASSETS LESS CURRENT
LIABILITIES

513,506

139,849

CREDITORS

Amounts falling due after more than one year

7

(69,864

)

-

PROVISIONS FOR LIABILITIES

(30,780

)

-

NET ASSETS

412,862

139,849

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

411,862

138,849

412,862

139,849

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 27 August 2026 and were signed on its behalf by:

J A Tranham - Director

A J Wilmot - Director

1.	STATUTORY INFORMATION

AMD FM 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.

The financial statements are presented in Sterling (£), which is also the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Extended accounting period

The financial statements have been prepared for an 18-month period. Accordingly, the comparative figures presented for the previous period are not directly comparable.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover from contracts for the provision of goods and services is recognised when the outcome of a contract can be measured reliably, the entity will recognise both the income and costs (excluding non-productive costs) by reference to the percentage of completion of the contract. Turnover is calculated as that proportion of the total contract value which costs to date bear to total costs for that contract. Full provision is made for any foreseeable losses.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:

Plant and machinery

-

25% per annum reducing balance

Motor vehicles

-

25% per annum reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS 102 section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company's only non-basic financial instruments relates to share based payments. This accounting policy is described below.

Taxation

Taxation for the period 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 period 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.

Leasing commitments

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

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.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 14 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 December 2024

1,113

-

1,113

Additions

8,010

143,333

151,343

At 31 May 2026

9,123

143,333

152,456

DEPRECIATION

At 1 December 2024

278

-

278

Charge for period

3,064

25,294

28,358

At 31 May 2026

3,342

25,294

28,636

NET BOOK VALUE

At 31 May 2026

5,781

118,039

123,820

At 30 November 2024

835

-

835

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

120,270

At 31 May 2026

120,270

DEPRECIATION

Charge for period

5,011

At 31 May 2026

5,011

NET BOOK VALUE

At 31 May 2026

115,259

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Trade debtors

675,933

294,513

Amounts owed by group undertakings

85,689

-

Amounts recoverable on

contracts

32,000

-

Other debtors

18,016

6,812

811,638

301,325

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Hire purchase contracts (see note 8)

38,193

-

Trade creditors

494,980

119,336

Amounts owed to group undertakings

-

105,603

Taxation and social security

305,785

121,162

Other creditors

60,379

14,388

899,337

360,489

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2024

£

Hire purchase contracts (see note 8)

69,864

-

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2024

£

Net obligations repayable:

Within one year

38,193

-

Between one and five years

69,864

-

108,057

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2024

£

Hire purchase contracts

108,057

-

Obligations under hire purchase contracts are secured on the assets purchased.

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

The Report of the Auditors was unqualified.

Sam Ede BFP FCA FCCA (Senior Statutory Auditor)

for and on behalf of Lewis Brownlee (Chichester) Limited

11.	RELATED PARTY DISCLOSURES

During the period the company incurred a management charge of £147,468 (2024: £90,000) from a member of the group. Included within amounts owed from group undertakings, in respect of this member of the group, was £85,689 (2024: amounts due of £105,603). The balance is unsecured, interest-free and has no fixed repayment terms.

The immediate and ultimate parent undertaking and controlling party is AMD Group Holdings Limited.

The largest and smallest group for which consolidated accounts including the company are drawn up is AMD Group Holdings Limited. The registered office of AMD Group Holdings Limited is Jupiter House Orbital One, Green Street Green Road, Dartford, Kent, United Kingdom, DA1 1QG.