Ambiflex Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 02316743

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,671		4,757

			2,671		4,757
CURRENT ASSETS
Stocks	6	18,754		53,873
Debtors	7	92,144		33,272
Cash at bank and in hand		218,264		276,547

		329,162		363,692
Creditors: Amounts Falling Due Within One Year	8	(60,714 )		(31,198 )

NET CURRENT ASSETS (LIABILITIES)			268,448		332,494

TOTAL ASSETS LESS CURRENT LIABILITIES			271,119		337,251

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(507 )		-

NET ASSETS			270,612		337,251

CAPITAL AND RESERVES
Called up share capital	11		105		105
Share premium account			6,995		6,995
Income Statement			263,512		330,151

SHAREHOLDERS' FUNDS			270,612		337,251

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Ambiflex Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 Income Statement.

On behalf of the board

Dorothy Lumb

Director

30 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Ambiflex Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02316743 . The registered office is 12 Attenburys Park Estate, Attenburys Lane, Timperley, Altrincham, Cheshire, WA14 5QE.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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:

Plant & Machinery	over 5 years
Fixtures & Fittings	15% reducing balance basis

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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.

...CONTINUED

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Ambiflex Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 10)

4. Tax on Profit

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	19.0%	19.0%	(3 )	(3 )
Deferred Tax
Deferred taxation			507	-


Total tax charge for the period			504	(3 )

	2025	2024
	£	£
Profit before tax	(66,135)	(14,333)

Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate)	(12,565 )	(2,723 )
Goodwill/depreciation not allowed for tax	396	904
Expenses not deductible for tax purposes	2	-
Capital allowances	-	(165 )
Short term timing differences	507	-
Prior period adjustment	-	(3 )
Tax losses unutilised carried forward	12,164	1,984

Total tax charge for the period	504	(3)

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	34,721	64,931	99,652

As at 31 December 2025	34,721	64,931	99,652

...CONTINUED

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Ambiflex Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	32,492	62,403	94,895
Provided during the period	1,707	379	2,086

As at 31 December 2025	34,199	62,782	96,981

Net Book Value
As at 31 December 2025	522	2,149	2,671

As at 1 January 2025	2,229	2,528	4,757

6. Stocks

	2025	2024
	£	£
Stock	18,754	53,873

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	90,782	9,190
Other debtors	1,362	24,082

	92,144	33,272

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	28,223	29,410
Other creditors	7,701	1,788
Taxation and social security	24,790	-

	60,714	31,198

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	507	-

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
Deferred taxation	507	507

Balance at 31 December 2025	507	507

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Ambiflex Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	105	105

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