2023-06-012024-05-312024-05-31false05827475AM-INVEST 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AM-INVEST LTD

Registered Number
05827475
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

AM-INVEST LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

APTILON, Maksym

Company Secretary

LAW FIRM LIMITED

Registered Address

Suite 12 2nd Floor, Queens House
180 Tottenham Court Road
London
W1T 7PD

Registered Number

05827475 (England and Wales)
AM-INVEST LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid1,0001,000
Fixed assets
Investments31,434,524705,485
1,434,524705,485
Current assets
Debtors2,373,9225,902,932
Cash at bank and on hand3,010,0433,417,748
5,383,9659,320,680
Creditors amounts falling due within one year4(6,315,733)(9,790,764)
Net current assets (liabilities)(930,768)(469,084)
Total assets less current liabilities503,756236,401
Creditors amounts falling due after one year5(364,596)-
Net assets139,160236,401
Capital and reserves
Called up share capital1,0001,000
Profit and loss account138,160235,401
Shareholders' funds139,160236,401
The financial statements were approved and authorised for issue by the Director on 31 May 2025, and are signed on its behalf by:
APTILON, Maksym
Director
Registered Company No. 05827475
AM-INVEST LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
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.
Basis of preparation
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. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Functional and presentation currency
The financial statements are presented in £ sterling, which is not the functional currency of the company. The currency of the primary economic environment in which the entity operates is US dollars. Monetary amounts in these financial statements are rounded to the nearest £.
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.
Turnover policy
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. 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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees
Including directors.

20242023
Average number of employees during the year11
3.Fixed asset investments

Other loans1

Total

££
Cost or valuation
At 01 June 23705,485705,485
Additions794,097794,097
Revaluations(30,761)(30,761)
Disposals(34,297)(34,297)
At 31 May 241,434,5241,434,524
Net book value
At 31 May 241,434,5241,434,524
At 31 May 23705,485705,485

Notes

1Other loans classified under investments
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-9,422,563
Bank borrowings and overdrafts2955,998
Taxation and social security-112,453
Other creditors6,315,438249,750
Total6,315,7339,790,764
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts364,596-
Total364,596-
6.Financial instruments
The company only has financial instruments which are classified as basic financial instruments. Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss. Bank loans are initially recorded at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method.