2021-12-012022-11-302022-11-30false09143215AMAFHH INVESTMENTS 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AMAFHH INVESTMENTS LIMITED

Registered Number
09143215
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2022

AMAFHH INVESTMENTS LIMITED
Company Information
for the year from 1 December 2021 to 30 November 2022

Directors

JAWAD, Mohammad Hussein
JAWAD, Mohammed Abdul Rasoul

Registered Address

101 New Cavendish Street
1st Floor South
London
W1W 6XH

Registered Number

09143215 (England and Wales)
AMAFHH INVESTMENTS LIMITED
Statement of Financial Position
30 November 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets3126,813961
Investments5103103
Investment property420,096,63620,096,636
20,223,55220,097,700
Current assets
Debtors6623,611707,736
623,611707,736
Creditors amounts falling due within one year7(5,123,937)(5,393,665)
Net current assets (liabilities)(4,500,326)(4,685,929)
Total assets less current liabilities15,723,22615,411,771
Creditors amounts falling due after one year8(2,106,349)(1,800,000)
Provisions for liabilities10(2,705,318)(2,705,318)
Net assets10,911,55910,906,453
Capital and reserves
Called up share capital100100
Revaluation reserve14,833,68014,833,680
Profit and loss account(3,922,221)(3,927,327)
Shareholders' funds1210,911,55910,906,453
The financial statements were approved and authorised for issue by the Board of Directors on 15 August 2024, and are signed on its behalf by:
JAWAD, Mohammed Abdul Rasoul
Director
Registered Company No. 09143215
AMAFHH INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 30 November 2022

1.Accounting policies
Statutory information
AMAFHH Investments Limited is a private company limited by shares incorporated in England & Wales (registered number: 09143215). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from rendering of services
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: • the amount of revenue can be measured reliably; • it is probable that the Company will receive the consideration due under the contract; • the stage of completion of the contract at the end of the reporting period can be measured reliably; and • the costs incurred and the costs to complete the contract can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Tangible fixed assets and depreciation
Tangible fixed assets under the cost model, other than investment properties, are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Computer equipment 33% Straight line Motor Vehicle 33% Straight line The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of comprehensive income.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
2.Average number of employees

20222021
Average number of employees during the year52
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 December 21-1,2811,281
Additions138,0113,187141,198
At 30 November 22138,0114,468142,479
Depreciation and impairment
At 01 December 21-320320
Charge for year14,97037615,346
At 30 November 2214,97069615,666
Net book value
At 30 November 22123,0413,772126,813
At 30 November 21-961961
4.Investment property

£
Fair value at 01 December 2120,096,636
At 30 November 2220,096,636
5.Fixed asset investments
Subsidiary undertakings The following were subsidiary undertakings of the Company: Name Registered office Class of Shares Holding AMAFHH Investments Bradford Limited England & Wales Ordinary 100 AMAFHH Investments Phoenix Bradford Limited England & Wales Ordinary 100 Clarges Street Bradford Limited England & Wales Ordinary 100 38 Knightsbridge Limited England & Wales Ordinary 100 The aggregate of the share capital and reserves as at 30 November 2022 and the profit or loss for the year ended on that date for the subsidiary undertakings was as follows: Name Profit/(Loss) AMAHH Investments Bradford Limited 1 AMAHH Investments Phoenix Bradford Limited 1 Clarges Street Bradford Limited 100 38 Knightsbridge Limited 1

Investments in groups1

Total

££
Cost or valuation
At 01 December 21103103
At 30 November 22103103
Net book value
At 30 November 22103103
At 30 November 21103103

Notes

1Investments in group undertakings and participating interests
6.Debtors: amounts due within one year

2022

2021

££
Trade debtors / trade receivables174,027114,027
Other debtors449,584578,786
Prepayments and accrued income-14,923
Total623,611707,736
7.Creditors: amounts due within one year

2022

2021

££
Trade creditors / trade payables432,832628,057
Bank borrowings and overdrafts4,587,5284,615,732
Taxation and social security40,9577,315
Other creditors37,10047,069
Accrued liabilities and deferred income25,52095,492
Total5,123,9375,393,665
8.Creditors: amounts due after one year

2022

2021

££
Bank borrowings and overdrafts50,00050,000
Other creditors2,056,3491,750,000
Total2,106,3491,800,000
9.Obligations under finance leases

2022

2021

££
Finance lease and HP contracts129,095-
10.Provisions for liabilities

2022

2021

££
Net deferred tax liability (asset)2,705,3182,705,318
Total2,705,3182,705,318
11.Share capital
Allotted Called up and fully paid 2022 2021 100 (2021-100) ordinary share of £1.00 Each £100 £100
12.Revaluation reserve

£
Reserve at 01 December 2114,833,680
At 30 November 2214,833,680
13.Controlling party
The company is under control of M A R Jawad.