Ambrey Analytics Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 7

Ambrey Analytics Limited

Balance Sheet

30 June 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	107,500	161,250
Current assets
Debtors	5	1,811,761	578,651
Cash at bank and in hand		18,880	20,058
		1,830,641	598,709
Creditors: Amounts falling due within one year	6	(3,989,586)	(1,657,017)
Net current liabilities		(2,158,945)	(1,058,308)
Net liabilities		(2,051,445)	(897,058)
Capital and reserves
Called up share capital	7	200	200
Profit and loss account		(2,051,645)	(897,258)
Shareholders' deficit		(2,051,445)	(897,058)

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 12 September 2026 and signed on its behalf by:
 

......................................... Mr C J Charnley Director

Company Registration Number: 14649343

Ambrey Analytics Limited

Notes to the Financial Statements

Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Thorn Business Centre
Rotherwas
Hereford
HR2 6JT
United Kingdom

These financial statements were authorised for issue by the Board on 12 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Notwithstanding the company having net current liabilities of £2,158,945 (2024 - £1,058,308) and net liabilities of £2,051,445 (2024 - £897,058) as at 30 June 2025, the directors, having made all necessary enquiries and taken all steps that they ought to have taken, have concluded that the going concern basis of preparation remains appropriate. The company continues to be in the start up phase during the year and therefore the results were as expected. This assessment is therefore based on the financial performance and continued support of the wider Ambrey Limited group for the foreseeable future.

In making their going concern assessment, the directors have given consideration to the operations and financial performance and position of both the company and the wider group. While recognising that there can be no certainty, having considered these factors and made all necessary enquiries, the directors are satisfied that the company will continue to meet its liabilities as they fall due, and is satisfied that the company will continue to operate with sufficient cash headroom for a period of at least 12 months (from the date of approval of these financial statements).

Ambrey Analytics Limited

Notes to the Financial Statements

Year Ended 30 June 2025

Key accounting judgements and sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key accounting judgement that has a significant impact on the financial statements is in respect of going concern, as described above, and accounting for software as a service, as described below.

The company has capitalised £215,000 of software costs in the prior year and made the decision that all other software development and maintenance services received subsequently do not meet the criteria, under FRS102, for capitalisation.

The key estimates that have a significant effect on the amounts recognised in the financial statements are described below.

Intangible assets are measured at cost less accumulated amortisation and accumulated impairment losses. This requires estimation in the amortisation rates used as well as the on-going economic contribution of the assets to the company as to whether an indicator of impairment has occurred. The carrying amount is £107,500 (2024 - £161,250).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Revenue in respect of providing services is recognised with respect to the stage of completion of the transit, based on the total number of days included in the contract term. Revenue in respect of management charges made to other group companies is recognised when the service has been provided.

Foreign currency transactions and balances

Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date.

Ambrey Analytics Limited

Notes to the Financial Statements

Year Ended 30 June 2025

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Intangible assets

Intangible assets are stated in the balance sheet at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software	4 years straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Ambrey Analytics Limited

Notes to the Financial Statements

Year Ended 30 June 2025

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Short term intercompany debtors and creditors; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2024 - 10).

4	Intangible assets

	Software  £	Total £
Cost or valuation
At 1 July 2024	215,000	215,000
At 30 June 2025	215,000	215,000
Amortisation
At 1 July 2024	53,750	53,750
Amortisation charge	53,750	53,750
At 30 June 2025	107,500	107,500
Carrying amount
At 30 June 2025	107,500	107,500
At 30 June 2024	161,250	161,250

Ambrey Analytics Limited

Notes to the Financial Statements

Year Ended 30 June 2025

5

Debtors

	2025 £	2024 £
Trade debtors	418,160	473,791
Amounts owed by group undertakings	1,265,054	16,502
Prepayments and accrued income	122,023	51,587
Other debtors	6,524	36,771
	1,811,761	578,651

6

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	31,572	1,571
Amounts owed to group undertakings	3,700,672	1,560,175
Taxation and social security	119,960	26,822
Accruals and deferred income	133,424	66,066
Other creditors	3,958	2,383
	3,989,586	1,657,017

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
A Class Shares of £0.01 each	4,700	47	4,700	47
Ordinary Shares of £0.01 each	15,300	153	15,300	153
	20,000	200	20,000	200

Ambrey Analytics Limited

Notes to the Financial Statements

Year Ended 30 June 2025

8	Related party transactions

The company has taken advantage of the exemption available under Section 1A of FRS 102 and has therefore not disclosed transactions entered into between wholly owned members of the group.

Summary of transactions with entities under common control

During the year £1,248,553 (2024 - £16,502) was advanced to group undertakings, at year end £1,265,055 (2024 - £16,502) remained due from these companies. £2,125,342 (2024 - £1,560,175) was also received from group undertakings, at year end £3,685,517 (2024 - £1,560,175) remained due to these companies.

9	Audit report

The Independent Auditors' Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report was Nicholas Farrant BA MSc FCA, who signed for and on behalf of PKF Francis Clark on 14 September 2026.

10	Parent and ultimate parent undertaking

The company's immediate parent is Ambrey Limited, incorporated in England & Wales.

There is no ultimate controlling party.

Relationship between entity and parents

The parent of the smallest group in which these financial statements are consolidated is Ambrey Limited, incorporated in England and Wales.

The address of Ambrey Limited is:
Thorn Business Park, Rotherwas, Hereford, HR2 6JT