REGISTERED NUMBER: 11989476 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

AMKOM INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

O Komazec

Mrs A L Komazec

REGISTERED OFFICE:

C/O Galloways Accounting

The Mill Building

31-35 Chatsworth Road

Worthing

West Sussex

BN11 1LY

REGISTERED NUMBER:

11989476 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

3,448

4,596

Investment property

5

2,130,000

1,851,833

2,133,448

1,856,429

CURRENT ASSETS

Debtors

6

851

541

Cash at bank

605,545

568,685

606,396

569,226

CREDITORS

Amounts falling due within one year

7

48,864

24,466

NET CURRENT ASSETS

557,532

544,760

TOTAL ASSETS LESS CURRENT LIABILITIES

2,690,980

2,401,189

CREDITORS

Amounts falling due after more than one year

8

(624,581

)

(644,384

)

PROVISIONS FOR LIABILITIES

(47,726

)

(8,788

)

NET ASSETS

2,018,673

1,748,017

CAPITAL AND RESERVES

Called up share capital

1,324,170

1,324,170

Fair value reserve

9

200,671

37,463

Retained earnings

493,832

386,384

2,018,673

1,748,017

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 29 October 2025 and were signed on its behalf by:

O Komazec - Director

Mrs A L Komazec - Director

1.	STATUTORY INFORMATION

Amkom Investments 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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets under the cost model are stated at historical cost. 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.

Subsequent measurement is recognised at historical cost less accumulated depreciation and any accumulated impairment losses.

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 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.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

9,894

1,769

11,663

DEPRECIATION

At 1 June 2024

5,298

1,769

7,067

Charge for year

1,148

-

1,148

At 31 May 2025

6,446

1,769

8,215

NET BOOK VALUE

At 31 May 2025

3,448

-

3,448

At 31 May 2024

4,596

-

4,596

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

1,851,833

Additions

401,675

Disposals

(325,000

)

Revaluations

201,492

At 31 May 2025

2,130,000

NET BOOK VALUE

At 31 May 2025

2,130,000

At 31 May 2024

1,851,833

Fair value at 31 May 2025 is represented by:

£

Valuation in 2022

46,250

Valuation in 2025

201,492

Cost

1,882,258

2,130,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,882,258

1,805,583

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

851

541

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

12,325

12,006

Tax

29,077

5,239

Other creditors

2,795

2,795

Accruals and deferred income

2,506

2,506

Accrued expenses

2,161

1,920

48,864

24,466

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

12,325

12,006

Bank loans - 2-5 years

36,976

36,019

Bank loans more 5 yr by instal

575,280

596,359

624,581

644,384

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

575,280

596,359

9.

RESERVES

Fair

value

reserve

£

At 1 June 2024

37,463

Retained earnings adjustment

163,208

At 31 May 2025

200,671

10.	ULTIMATE CONTROLLING PARTY

This was by virtue of both Mr O Komazec and Mrs A L Komazec holding 91% of the issued share capital.