AMBER GREEN SPRUCE GP LIMITED

• ⚠

  Material uncertainty over going concern

  On 28 November 2025, the partnership term was extended by one year to 28 November 2026 at the latest, upon which the limited partnership will cease and will then be in the process of being wound up along with the LLP Consequently, the directors also expect wind up procedures for the company to begin within 12 months of signing these financial statements, as the principal activity of the company is to act as a funding partner to the limited partnership, it will have no ongoing business Therefore, the financial statements have been prepared on a basis other than going concern No adjustment has been made to the carrying value of the company's assets as the current value is the equivalent of the net realisable value No provision has been made for the future costs of terminating the business

• ◆

  3 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102 §1A

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“On 28 November 2025, the partnership term was extended by one year to 28 November 2026 at the latest, upon which the limited partnership will cease and will then be in the process of being wound up along with the LLP Consequently, the directors also expect wind up procedures for the company to begin within 12 months of signing these financial statements, as the principal activity of the company is to act as a funding partner to the limited partnership, it will have no ongoing business Therefore, the financial statements have been prepared on a basis other than going concern No adjustment has been made to the carrying value of the company's assets as the current value is the equivalent of the net realisable value No provision has been made for the future costs of terminating the business”

Significant events

• “On 28 November 2025, the partnership term was extended by one year to 28 November 2026 at the latest.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

3

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +5.7%

  £1,063,178 → £1,124,169

• Cash

  +7.2%

  £819,154 → £878,296

• Net assets

  —

  Not reported

• Employees

  —

  Not reported

• Operating profit

  0%

  £25,000 → £25,000

• Profit before tax

  +7.1%

  £48,495 → £51,955

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers