REGISTERED NUMBER: 01091353 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

AMPLICON LIVELINE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Citroni

REGISTERED OFFICE:

Unit 11 Centenary Industrial Estate

Hollingdean Road

United Kingdom

Brighton

BN2 4AW

REGISTERED NUMBER:

01091353 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

44,749

35,470

CURRENT ASSETS

Stocks

5

1,103,083

713,894

Debtors

6

1,148,408

910,610

Cash at bank and in hand

5,207,573

4,569,974

7,459,064

6,194,478

CREDITORS

Amounts falling due within one year

7

(2,635,390

)

(1,688,950

)

NET CURRENT ASSETS

4,823,674

4,505,528

TOTAL ASSETS LESS CURRENT LIABILITIES

4,868,423

4,540,998

CREDITORS

Amounts falling due after more than one year

8

(1,138

)

(3,089

)

NET ASSETS

4,867,285

4,537,909

CAPITAL AND RESERVES

Called up share capital

10

5,040

5,040

Retained earnings

4,862,245

4,532,869

SHAREHOLDERS' FUNDS

4,867,285

4,537,909

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2026 and were signed by:

G Citroni - Director

1.	STATUTORY INFORMATION

Amplicon Liveline 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 (£).

Monetary amounts in these financial statemetns are rounded to the nearest pound.

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.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements and estimates and these 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 items in the financial statements where these judgements and estimates have been made include the useful economic life of tangible fixed assets, the depreciation of these assets, obsolescence of stock, provisions and the recoverability of debtors.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.

Revenue is recognised on dispatch of goods as this is when the risks and rewards of ownership are considered to have transferred to the customer.

Revenue is measured as the fair value of the consideration received or receivable, excluding discounts,

rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost, or deemed cost, less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Motor vehicles

-

25% on cost

Fixtures and fittings

-

10-20% on cost

Computer equipment

-

20-33% on cost

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Taxation

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.

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.

Research and development

Research expenditure is recognised as an expense in the period that it is incurred.

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 plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has not further payment obligations.

The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability on the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2025 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2025

387,679

34,015

547,279

968,973

Additions

26,649

-

4,927

31,576

Disposals

(303,301

)

-

(526,048

)

(829,349

)

At 30 June 2026

111,027

34,015

26,158

171,200

DEPRECIATION

At 1 July 2025

377,911

12,047

543,545

933,503

Charge for year

10,981

8,504

2,812

22,297

Eliminated on disposal

(303,301

)

-

(526,048

)

(829,349

)

At 30 June 2026

85,591

20,551

20,309

126,451

NET BOOK VALUE

At 30 June 2026

25,436

13,464

5,849

44,749

At 30 June 2025

9,768

21,968

3,734

35,470

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

Motor

vehicles

£

COST

At 1 July 2025

and 30 June 2026

34,015

DEPRECIATION

At 1 July 2025

12,047

Charge for year

8,504

At 30 June 2026

20,551

NET BOOK VALUE

At 30 June 2026

13,464

At 30 June 2025

21,968

5.

STOCKS

2026

2025

£

£

Work-in-progress

77,098

93,583

Finished goods

1,025,985

620,311

1,103,083

713,894

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

479,545

250,020

Other debtors

129,987

99,524

609,532

349,544

Amounts falling due after more than one year:

Other debtors

538,876

561,066

Aggregate amounts

1,148,408

910,610

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

1,951

1,951

Trade creditors

259,743

185,684

Amounts owed to group undertakings

782,856

675,154

Taxation and social security

132,763

128,439

Other creditors

1,458,077

697,722

2,635,390

1,688,950

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

1,138

3,089

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

1,951

1,951

Between one and five years

1,138

3,089

3,089

5,040

Non-cancellable

operating leases

2026

2025

£

£

Within one year

124,000

124,000

Between one and five years

496,000

496,000

In more than five years

375,057

496,000

995,057

1,116,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100,800

Ordinary

0.05

5,040

5,040

11.	RELATED PARTY DISCLOSURES

Amplicon Liveline Ltd pays rent to a company under common control at £124,000 (2025: £124,000) per annum. In addition to the rent in the period £774 (2025: £2,364) of liabilities were settled on behalf of the connected company. At the year end £Nil (2025: £Nil) was due.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G Citroni.