Ambly Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI685060

AMBLY LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 January 2026

AMBLY LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

AMBLY LTD

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	Mr R Smith
	Ms D Hunter

Registered office	14-16 Shore Road
	Holywood
	Down
	United Kingdom
	BT18 9HX

Accountants	FEB Chartered Accountants
	Chartered accountants
	Linenhall Exchange
	1st Floor,
	26 Linenhall Street
	Belfast
	Northern Ireland
	BT2 8BG

AMBLY LTD

STATEMENT OF FINANCIAL POSITION

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	4	266,385	267,320

Current assets

Cash at bank and in hand	13,455	12,642

Creditors: amounts falling due within one year	5	328,523	340,434
		---------	---------
Net current liabilities		315,068	327,792
		---------	---------
Total assets less current liabilities		( 48,683)	( 60,472)
		--------	--------

Capital and reserves

Called up share capital	6	2	2
Profit and loss account		( 48,685)	( 60,474)
		--------	--------
Shareholders deficit		( 48,683)	( 60,472)
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 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 year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 28 October 2026 , and are signed on behalf of the board by:

Mr R Smith

Director

Company registration number: NI685060

AMBLY LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 14-16 Shore Road, Holywood, Down, BT18 9HX, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Tangible assets

	Freehold property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 February 2025	262,000	7,094	269,094
Additions	–	569	569
	---------	-------	---------
At 31 January 2026	262,000	7,663	269,663
	---------	-------	---------
Depreciation
At 1 February 2025	–	1,774	1,774
Charge for the year	–	1,504	1,504
	---------	-------	---------
At 31 January 2026	–	3,278	3,278
	---------	-------	---------
Carrying amount
At 31 January 2026	262,000	4,385	266,385
	---------	-------	---------
At 31 January 2025	262,000	5,320	267,320
	---------	-------	---------

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	189,964	189,964
Amounts owed to group undertakings	77,063	77,064
Other creditors	61,496	73,406
	---------	---------
	328,523	340,434
	---------	---------

6. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

7. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr R Smith	( 36,703)	12,290	( 24,413)
Ms D Hunter	( 36,703)	( 380)	( 37,083)
	--------	--------	--------
	( 73,406)	11,910	( 61,496)
	--------	--------	--------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr R Smith	( 36,474)	( 229)	( 36,703)
Ms D Hunter	( 36,474)	( 229)	( 36,703)
	--------	----	--------
	( 72,948)	( 458)	( 73,406)
	--------	----	--------

8. Related party transactions

Mr Smith is also a director and shareholder of Zakani Ltd. During the year, the company received net loans of £0 (2025: £0) from Zakani Ltd. At the balance sheet date, £77,063 (2025: £77,063) remained owed by the company.