Company No: 05250622 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	30,014		40,018
Investments		785		785
		30,799		40,803
Current assets
Debtors	4	158,601		189,595
Cash at bank and in hand		5,049		4,469
		163,650		194,064
Creditors: amounts falling due within one year	5	( 202,880)		( 235,809)
Net current liabilities		(39,230)		(41,745)
Total assets less current liabilities		(8,431)		(942)
Creditors: amounts falling due after more than one year	6	0		( 5,061)
Net liabilities		( 8,431)		( 6,003)
Capital and reserves
Called-up share capital	7	103		103
Profit and loss account		( 8,534 )		( 6,106 )
Total shareholders' deficit		( 8,431)		( 6,003)

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Amberleigh House Limited (registered number: 05250622) were approved and authorised for issue by the Board of Directors on 30 June 2026. They were signed on its behalf by:

Joanne Bell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Amberleigh House Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1st Floor, Forest View Crockford Lane, Chineham Business Park, Chineham, RG24 8QZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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 is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance
Computer equipment	4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		3

3. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 December 2024	5,915		51,700		9,897		16,669		84,181
At 30 November 2025	5,915		51,700		9,897		16,669		84,181
Accumulated depreciation
At 01 December 2024	981		22,101		5,718		15,363		44,163
Charge for the financial year	1,234		7,400		1,045		325		10,004
At 30 November 2025	2,215		29,501		6,763		15,688		54,167
Net book value
At 30 November 2025	3,700		22,199		3,134		981		30,014
At 30 November 2024	4,934		29,599		4,179		1,306		40,018

4. Debtors

	2025		2024
	£		£
Trade debtors	2,604		32,894
Prepayments	997		1,701
Other debtors	155,000		155,000
	158,601		189,595

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	5,000		9,939
Trade creditors	26,058		27,737
Amounts owed to directors	32,246		79,241
Accruals	18,235		18,120
Taxation and social security	6,732		9,670
Other creditors	114,609		91,102
	202,880		235,809

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		5,061

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
50 A ordinary shares of £ 1.00 each (2024: 1 share of £ 50.00 )	50		50
500 B ordinary shares of £ 0.10 each (2024: 1 share of £ 50.00 )	50		50
3 C ordinary shares of £ 1.00 each	3		3
	103		103