Registration number: 12354775

Ami Food & Beverage Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Ami Food & Beverage Limited

(Registration number: 12354775)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	11,368	7,703
Current assets
Stocks	5	3,848	3,383
Debtors	6	17,217	19,531
Cash at bank and in hand		85,855	72,493
		106,920	95,407
Creditors: Amounts falling due within one year	7	(34,737)	(36,689)
Net current assets		72,183	58,718
Total assets less current liabilities		83,551	66,421
Provisions for liabilities		(2,842)	(1,486)
Net assets		80,709	64,935
Capital and reserves
Called up share capital		100	100
Retained earnings		80,609	64,835
Shareholders' funds		80,709	64,935

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 September 2026
 

......................................... Mr A Mignemi Director

Ami Food & Beverage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
Unit 1
10-14 Duke Street
Reading
Berkshire
RG1 4RU

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

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 sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income 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 in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

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

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Ami Food & Beverage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% Straight Line
Fixtures and fittings	20% Straight Line
Office Equipment	20% Straight Line
Short leasehold	In accordance with the property

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

3	Staff numbers

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

Ami Food & Beverage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Short leasehold land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	3,135	7,263	4,174	1,772	16,344
Additions	2,745	1,708	1,715	833	7,001
At 31 December 2025	5,880	8,971	5,889	2,605	23,345
Depreciation
At 1 January 2025	2,898	3,117	2,247	379	8,641
Charge for the year	466	1,533	830	507	3,336
At 31 December 2025	3,364	4,650	3,077	886	11,977
Carrying amount
At 31 December 2025	2,516	4,321	2,812	1,719	11,368
At 31 December 2024	237	4,146	1,927	1,393	7,703

Included within the net book value of land and buildings above is £2,516 (2024 - £237) in respect of short leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Stock	3,848	3,383

Ami Food & Beverage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	217	159
Prepayments	3,832	6,198
Other debtors	13,168	13,174
	17,217	19,531

Details of non-current trade and other debtors

£12,000 (2024: £12,000) of other debtors is classified as non current.

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	8,383	9,390
Taxation and social security	11,949	13,421
Other creditors	14,405	13,878
	34,737	36,689