General Information
AMB LANDSCAPING & BUILDING SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 04542747, registration address The Cottage Dingle Lane, Nether Whitacre, Coleshill (Birmingham), England, B46 2EG.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
These financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and the Companies Act 2006, applying the provisions of the small companies regime.The financial statements have been prepared under the historical cost convention and are presented in sterling (£), which is the company's functional and presentation currency.
Going concern basis
The directors have assessed the company's ability to continue as a going concern and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Current tax is provided at amounts expected to be paid using the tax rates and laws enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of timing differences using the liability method.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
25% Reducing Balance
|
| Motor Vehicles |
25% Reducing Balance
|
| Fixtures and Fittings |
25% Reducing Balance
|
| Computer Equipment |
25% Reducing Balance
|
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 5 (2024 : 5).
|
| 3. |
Financial Commitments, Guarantees and Contingencies
The company had no material capital commitments, guarantees or contingent liabilities at 30 November 2025 (2024: £nil).
|
| 4. |
Intangible fixed assets
| Cost |
Goodwill |
|
Total |
| |
£ |
|
£ |
| At 01 December 2024 |
40,000 |
|
40,000 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 30 November 2025 |
40,000 |
|
40,000 |
| Amortisation |
| At 01 December 2024 |
40,000 |
|
40,000 |
| Charge for year |
- |
|
- |
| On disposals |
- |
|
- |
| At 30 November 2025 |
40,000 |
|
40,000 |
| Net book values |
| At 30 November 2025 |
- |
|
- |
| At 30 November 2024 |
- |
|
- |
|
| 5. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Motor Vehicles |
|
Fixtures and Fittings |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
|
£ |
| At 01 December 2024 |
305,360 |
|
112,956 |
|
6,669 |
|
9,385 |
|
434,370 |
| Additions |
- |
|
19,921 |
|
- |
|
- |
|
19,921 |
| Disposals |
- |
|
(17,750) |
|
- |
|
- |
|
(17,750) |
| At 30 November 2025 |
305,360 |
|
115,127 |
|
6,669 |
|
9,385 |
|
436,541 |
| Depreciation |
| At 01 December 2024 |
220,853 |
|
45,934 |
|
2,050 |
|
7,662 |
|
276,499 |
| Charge for year |
21,127 |
|
26,173 |
|
1,155 |
|
431 |
|
48,886 |
| On disposals |
- |
|
(10,261) |
|
- |
|
- |
|
(10,261) |
| At 30 November 2025 |
241,980 |
|
61,846 |
|
3,205 |
|
8,093 |
|
315,124 |
| Net book values |
| Closing balance as at 30 November 2025 |
63,380 |
|
53,281 |
|
3,464 |
|
1,292 |
|
121,417 |
| Opening balance as at 01 December 2024 |
84,507 |
|
67,022 |
|
4,619 |
|
1,723 |
|
157,871 |
|
| 6. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
4,602 |
|
303,568 |
| VAT Timing Adjustment Reserve |
6,576 |
|
22,323 |
| VAT |
883 |
|
19,501 |
|
12,061 |
|
345,392 |
|
| 7. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
41,598 |
|
139,108 |
| Lloyds bank Credit card |
18 |
|
0 |
| Corporation Tax |
101,383 |
|
13,629 |
| PAYE & Social Security |
58 |
|
3,416 |
| Accrued Expenses |
1,746 |
|
0 |
| Directors' Current Accounts |
83 |
|
0 |
|
144,886 |
|
156,153 |
|
| 8. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
26,967 |
|
31,486 |
| Pension Control Account |
(197) |
|
0 |
|
26,770 |
|
31,486 |
|
| 9. |
Share Capital
Allotted, called up and fully paid
|
2025
£ |
|
2024
£ |
|
100
Class A shares of £1.00 each |
100 |
|
100 |
|
100 |
|
100 |
|
| 10. |
Dividends
Dividends of £101,100 (2024: £105,852.46) were declared and paid on the ordinary shares during the year, equivalent to £1,011 per share (2024: £1,058.53).
|
| 11. |
Ultimate Controlling Party
The company is controlled by its directors Deborah Jane Bignell and Darren Andrew Thomas Bignell, who together hold the entire issued share capital. In the opinion of the directors there is no single ultimate controlling party.
|
4
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