AMD Environmental (North) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13783282 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2024 TO 31 MAY 2026

FOR

AMD ENVIRONMENTAL (NORTH) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J A King

M G Sullivan

D B Peachey FCA

G Craig

B McFarlane

REGISTERED OFFICE:

Jupiter House Orbital One

Green Street Green Road

Dartford

Kent

DA1 1QG

REGISTERED NUMBER:

13783282 (England and Wales)

AUDITORS:

Lewis Brownlee (Chichester) Limited

Statutory Auditors

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Tangible assets

4

16,194

5,647

CURRENT ASSETS

Debtors

5

937,185

1,372,359

Cash at bank

1,527,714

491,666

2,464,899

1,864,025

CREDITORS

Amounts falling due within one year

6

1,572,474

1,266,728

NET CURRENT ASSETS

892,425

597,297

TOTAL ASSETS LESS CURRENT
LIABILITIES

908,619

602,944

PROVISIONS FOR LIABILITIES

3,537

1,085

NET ASSETS

905,082

601,859

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

904,082

600,859

SHAREHOLDERS' FUNDS

905,082

601,859

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:

G Craig - Director

B McFarlane - Director

1.	STATUTORY INFORMATION

AMD Environmental (North) 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

-

20% 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 has no advanced financial instruments.

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.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

Construction contracts

In respect of construction contracts, management undertake regular progress reviews. Profits or losses are recognised within the income statement as part of a contract's revenue and cost where management consider that the outcome of a construction contract can be estimated reliably. Reliable estimates are determined with reference to each contract's stage of completion, future costs to complete and recoverability of amounts invoiced or applied for.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 17 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 December 2024

8,349

-

8,349

Additions

4,901

15,125

20,026

At 31 May 2026

13,250

15,125

28,375

DEPRECIATION

At 1 December 2024

2,702

-

2,702

Charge for period

3,807

5,672

9,479

At 31 May 2026

6,509

5,672

12,181

NET BOOK VALUE

At 31 May 2026

6,741

9,453

16,194

At 30 November 2024

5,647

-

5,647

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Trade debtors

579,639

510,326

Amounts owed by group undertakings

-

750

Amounts recoverable on

contracts

310,488

852,189

Other debtors

47,058

9,094

937,185

1,372,359

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Amounts payable on contracts

553,090

206,061

Trade creditors

659,387

788,456

Amounts owed to group undertakings

212,373

129,701

Taxation and social security

89,201

81,379

Other creditors

58,423

61,131

1,572,474

1,266,728

7.	LEASING AGREEMENTS

At the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £21,661 (2024: £42,568).

8.	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

9.	RELATED PARTY DISCLOSURES

During the period the company incurred a management charge of £245,114 (2024: £97,036) from a member of the group. Included within amounts owed to group undertakings, in respect of this member of the group, was £54,898 (2024: amounts due of £129,701). 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.