REGISTERED NUMBER: 03927878 (England and Wales)

AMT Marketing Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A M Turner (Jnr)

SECRETARY:

Mrs J M Turner

REGISTERED OFFICE:

15 Guernsey Barn

Loseley Park

Guildford

Surrey

GU3 1HS

REGISTERED NUMBER:

03927878 (England and Wales)

ACCOUNTANTS:

Hughes Waddell

The White House

2 Meadrow

Godalming

Surrey

GU7 3HN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

14,908

16,710

14,908

16,710

CURRENT ASSETS

Stocks

176,462

136,162

Debtors

6

708,663

555,348

Cash at bank and in hand

570,275

453,665

1,455,400

1,145,175

CREDITORS

Amounts falling due within one year

7

770,135

633,764

NET CURRENT ASSETS

685,265

511,411

TOTAL ASSETS LESS CURRENT LIABILITIES

700,173

528,121

PROVISIONS FOR LIABILITIES

3,727

4,178

NET ASSETS

696,446

523,943

CAPITAL AND RESERVES

Called up share capital

328

328

Share premium

405

405

Retained earnings

695,713

523,210

SHAREHOLDERS' FUNDS

696,446

523,943

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 29 September 2025 and were signed by:

A M Turner - Director

1.	STATUTORY INFORMATION

AMT Marketing 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 (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about AMT Marketing Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover and revenue recognition

Turnover represents net invoiced sales of goods during the year, excluding value added tax, adjusted for sales invoiced in advance before delivery, which are credited to deferred income, and adjusted for sales invoiced in arrears, which are debited to accrued income.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Cost is measured at the purchase price plus related costs in bringing the asset into use in the business.

Depreciation is provided at the following annual rates in order to write off each asset or its estimated useful life.

Office equipment - 20% per annum on reducing balance basis.

Website design - 33% per annum on cost basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Rent commitments

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 pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The company makes contributions to the personal pension scheme of one employee.

Investments

Investments are stated at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

70,000

AMORTISATION

At 1 April 2024

and 31 March 2025

70,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

59,189

Additions

3,136

Disposals

(4,363

)

At 31 March 2025

57,962

DEPRECIATION

At 1 April 2024

42,479

Charge for year

3,967

Eliminated on disposal

(3,392

)

At 31 March 2025

43,054

NET BOOK VALUE

At 31 March 2025

14,908

At 31 March 2024

16,710

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

589,201

483,739

Other debtors

119,462

71,609

708,663

555,348

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

292,102

251,468

Taxation and social security

185,578

134,220

Other creditors

292,455

248,076

770,135

633,764

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

50,000

45,000

Between one and five years

158,333

187,500

208,333

232,500

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

A M Turner (Jnr)

Balance outstanding at start of year

38,188

20,408

Amounts advanced

34,349

20,000

Amounts repaid

-

(2,220

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

72,537

38,188