REGISTERED NUMBER: 10704946 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

AMOB Machinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K M Waite

T S Wood

REGISTERED OFFICE:

Bodmin Road

Walsgrave

Coventry

West Midlands

CV2 5DB

REGISTERED NUMBER:

10704946 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

748,376

251,134

748,376

251,134

CURRENT ASSETS

Stocks

67,163

52,244

Debtors

6

734,238

690,642

Cash at bank

1,636,916

1,082,085

2,438,317

1,824,971

CREDITORS

Amounts falling due within one year

7

2,387,509

1,445,387

NET CURRENT ASSETS

50,808

379,584

TOTAL ASSETS LESS CURRENT LIABILITIES

799,184

630,718

CREDITORS

Amounts falling due after more than one year

8

(114,965

)

(159,878

)

PROVISIONS FOR LIABILITIES

(114,659

)

(18,741

)

NET ASSETS

569,560

452,099

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

569,460

451,999

569,560

452,099

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 16 September 2026 and were signed on its behalf by:

T S Wood - Director

K M Waite - Director

1.	STATUTORY INFORMATION

AMOB Machinery 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

Straight line over 5 years

Improvements to property

-

Straight line over 15 years

Plant and machinery

-

Straight line over 5 years

Fixtures and fittings

-

Straight line over 10 years

Motor vehicles

-

Straight line over 5 years

Computer equipment

-

Straight line over 4 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

4,275

AMORTISATION

At 1 April 2025

and 31 March 2026

4,275

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 April 2025

15,344

-

65,664

Additions

-

557,632

-

At 31 March 2026

15,344

557,632

65,664

DEPRECIATION

At 1 April 2025

-

-

60,347

Charge for year

3,069

3,880

4,461

At 31 March 2026

3,069

3,880

64,808

NET BOOK VALUE

At 31 March 2026

12,275

553,752

856

At 31 March 2025

15,344

-

5,317

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

48,740

262,794

29,838

422,380

Additions

405

-

4,188

562,225

At 31 March 2026

49,145

262,794

34,026

984,605

DEPRECIATION

At 1 April 2025

25,921

64,377

20,601

171,246

Charge for year

4,887

44,841

3,845

64,983

At 31 March 2026

30,808

109,218

24,446

236,229

NET BOOK VALUE

At 31 March 2026

18,337

153,576

9,580

748,376

At 31 March 2025

22,819

198,417

9,237

251,134

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

261,354

DEPRECIATION

At 1 April 2025

62,937

Charge for year

44,841

At 31 March 2026

107,778

NET BOOK VALUE

At 31 March 2026

153,576

At 31 March 2025

198,417

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

268,610

-

Amounts owed by group undertakings

432,508

603,205

Other debtors

33,120

87,437

734,238

690,642

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 9)

44,910

44,913

Trade creditors

1,151,587

845,426

Taxation and social security

508,900

244,517

Other creditors

682,112

310,531

2,387,509

1,445,387

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 9)

114,965

159,878

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Gross obligations repayable:

Within one year

55,824

55,827

Between one and five years

130,538

186,366

186,362

242,193

Finance charges repayable:

Within one year

10,914

10,914

Between one and five years

15,573

26,488

26,487

37,402

Net obligations repayable:

Within one year

44,910

44,913

Between one and five years

114,965

159,878

159,875

204,791

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

127,500

-

Between one and five years

382,500

-

510,000

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

159,875

204,791

The hire purchase creditor is secured on the asset purchased under the agreement.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

T S Wood

Balance outstanding at start of year

21,164

583

Amounts advanced

48

20,581

Amounts repaid

(20,868

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

344

21,164

The above loans to the Director from the Company are charged at HMRC Official Rate of Interest and are repaid in full following the balance sheet date.

12.	ULTIMATE CONTROLLING PARTY

The Company is controlled by T S Wood and J P O D S Ferreira, by virtue of their shareholdings in TOPE Holdings Limited.