REGISTERED NUMBER: 04664250 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 4 April 2025

for

Amber Optix Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs Z A Fox

Ms I P O'Connor

REGISTERED OFFICE:

Amber House

Blakelees

Kingsley

Frodsham

Cheshire

WA6 8ES

BUSINESS ADDRESS:

Genesis Building

Harwell Campus

Didcot

Oxfordshire

OX11 0SG

REGISTERED NUMBER:

04664250 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

FIXED ASSETS

Tangible assets

4

5,938

8,038

Investment property

5

-

470,565

5,938

478,603

CURRENT ASSETS

Debtors

6

661,739

81,379

Investments

7

936

733,596

Cash at bank

1,194,739

388,807

1,857,414

1,203,782

CREDITORS

Amounts falling due within one year

8

199,088

63,888

NET CURRENT ASSETS

1,658,326

1,139,894

TOTAL ASSETS LESS CURRENT LIABILITIES

1,664,264

1,618,497

PROVISIONS FOR LIABILITIES

9

-

40,153

NET ASSETS

1,664,264

1,578,344

CAPITAL AND RESERVES

Called up share capital

10

10

Non-distributable reserves

10

-

103,158

Retained earnings

10

1,664,254

1,475,176

SHAREHOLDERS' FUNDS

1,664,264

1,578,344

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 4 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 4 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

Mrs Z A Fox - Director

1.	STATUTORY INFORMATION

Amber Optix 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at 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 less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures & fittings

- 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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.

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.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Distributions to equity holders

Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Share capital

Ordinary shares are classed as equity.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

equipment

£

COST

At 1 April 2024

49,464

Disposals

(11,051

)

At 4 April 2025

38,413

DEPRECIATION

At 1 April 2024

41,426

Charge for period

1,980

Eliminated on disposal

(10,931

)

At 4 April 2025

32,475

NET BOOK VALUE

At 4 April 2025

5,938

At 31 March 2024

8,038

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

470,565

Disposals

(486,500

)

Revaluations

15,935

At 4 April 2025

-

NET BOOK VALUE

At 4 April 2025

-

At 31 March 2024

470,565

The property was revalued during the period prior to its sale.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

110,155

51,816

Other debtors

551,584

29,563

661,739

81,379

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other investments

936

733,596

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

44,608

11,624

Other creditors

154,480

52,264

199,088

63,888

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

40,153

Deferred

tax

£

Balance at 1 April 2024

40,153

Utilised during period

(40,153

)

Balance at 4 April 2025

-

10.

RESERVES

Retained

Non-distributable

earnings

reserves

Totals

£

£

£

At 1 April 2024

1,475,176

103,158

1,578,334

Profit for the period

85,920

85,920

Transfer

103,158

(103,158

)

-

At 4 April 2025

1,664,254

-

1,664,254

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the period end the directors are owed £Nil (2024: £47,878) which is repayable on demand and attracts no interest.