Ampersand-us Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10874029

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,146		8,772

			4,146		8,772
CURRENT ASSETS
Debtors	5	579,695		754,034
Cash at bank and in hand		811,047		779,173

		1,390,742		1,533,207
Creditors: Amounts Falling Due Within One Year	6	(346,314 )		(444,172 )

NET CURRENT ASSETS (LIABILITIES)			1,044,428		1,089,035

TOTAL ASSETS LESS CURRENT LIABILITIES			1,048,574		1,097,807

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(1,037 )		(1,667 )

NET ASSETS			1,047,537		1,096,140

CAPITAL AND RESERVES
Called up share capital	8		10,000		10,000
Capital redemption reserve			526		526
Profit and Loss Account			1,037,011		1,085,614

SHAREHOLDERS' FUNDS			1,047,537		1,096,140

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Ampersand-us Ltd

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Archbold

Director

21st October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Ampersand-us Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10874029 . The registered office is Rivington House , 82 Great Eastern Street , London, Greater London, EC2A 3JF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25%
Computer Equipment	33.33%

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Ampersand-us Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Work-in-progress

Work-in-progress is reflected in the accounts on a contract-by-contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2025: 33)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2025	1,742	69,318	71,060
Additions	238	230	468

As at 30 June 2026	1,980	69,548	71,528

Depreciation
As at 1 July 2025	1,669	60,619	62,288
Provided during the period	93	5,001	5,094

As at 30 June 2026	1,762	65,620	67,382

Net Book Value
As at 30 June 2026	218	3,928	4,146

As at 1 July 2025	73	8,699	8,772

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	342,053	677,588
Prepayments and accrued income	25,513	36,321
Other debtors	212,129	40,125

	579,695	754,034

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Ampersand-us Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	75,890	77,719
Corporation tax	104,918	109,041
Other taxes and social security	37,995	52,136
VAT	55,687	38,497
Other creditors	19,067	90,320
Accruals and deferred income	34,400	57,014
Directors' loan accounts	18,357	19,445

	346,314	444,172

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	1,037	1,667

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10,000	10,000

9. Related Party Transactions

At the balance sheet date, the company owed Mr Paul Archbold, a director of the company, £18,357 (2025: £19,445). The amounts are unsecured, interest free and repayable on demand.

10. Exceptional Items

Exceptional costs of £22,620 relate to payments in lieu of notice made during the year.

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