AMBIENCE KINGSTON LTD


Director	LOIZOU-SMITH, Karen Mary


Registered Address	C/O Eaccounts Ltd Ground Floor
	Cardigan House, Castle Court
	Swansea
	SA7 9LA


Registered Number	13843224 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	4		1,727		8,635
Tangible assets	5		36,283		35
			38,010		8,670
Current assets
Stocks	6	20,284		15,511
Debtors		2,864		1,482
Cash at bank and on hand		30,455		22,988
		53,603		39,981
Creditors amounts falling due within one year	7	(20,271)		(22,372)
Net current assets (liabilities)			33,332		17,609
Total assets less current liabilities			71,342		26,279
Creditors amounts falling due after one year	8		(28,990)		-
Provisions for liabilities	9		(3,484)		-
Net assets			38,868		26,279
Capital and reserves
Called up share capital			1		1
Profit and loss account			38,867		26,278
Shareholders' funds			38,868		26,279

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 October 2026, and are signed on its behalf by:

LOIZOU-SMITH, Karen Mary
Director
Registered Company No. 13843224

AMBIENCE KINGSTON LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The company continues to adopt the going concern basis in preparing its financial statements.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Vehicles	5
	Office Equipment	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		0

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 February 25	8,635	8,635
At 31 January 26	8,635	8,635
Amortisation and impairment
Charge for year	6,908	6,908
At 31 January 26	6,908	6,908
Net book value
At 31 January 26	1,727	1,727
At 31 January 25	8,635	8,635

5.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 February 25	-	1,314	1,314
Additions	39,382	211	39,593
At 31 January 26	39,382	1,525	40,907
Depreciation and impairment
At 01 February 25	-	1,279	1,279
Charge for year	3,282	63	3,345
At 31 January 26	3,282	1,342	4,624
Net book value
At 31 January 26	36,100	183	36,283
At 31 January 25	-	35	35

6.	Stocks

	2026	2025
	£	£
Other stocks	20,284	15,511
Total	20,284	15,511

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,484	835
Taxation and social security	-	5,672
Other creditors	14,037	8,210
Accrued liabilities and deferred income	4,750	7,655
Total	20,271	22,372


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	28,990	-
Total	28,990	-

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	3,484	-
Total	3,484	-