REGISTERED NUMBER: 09887626 (England and Wales)

Audited Financial Statements for the Year Ended 31st March 2025

for

5 Amersham Hill Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E Bland

W R Whymark

REGISTERED OFFICE:

Unit 1, Lancaster Court

Coronation Road

Cressex Business Park

High Wycombe

Buckinghamshire

HP12 3TD

REGISTERED NUMBER:

09887626 (England and Wales)

SENIOR STATUTORY AUDITOR:

S. Paramaguru (FCCA)

AUDITORS:

Param & Company Limited

1st Floor

44-50 The Broadway

Southall

Middlesex

UB1 1QB

FIXED ASSETS

Tangible assets

4

3,295

6,725

Investment property

5

2,120,000

2,870,000

2,123,295

2,876,725

CURRENT ASSETS

Debtors

6

561,633

547,784

Cash at bank

6

319

561,639

548,103

CREDITORS

Amounts falling due within one year

7

26,163

22,574

NET CURRENT ASSETS

535,476

525,529

TOTAL ASSETS LESS CURRENT LIABILITIES

2,658,771

3,402,254

CREDITORS

Amounts falling due after more than one year

8

(1,273,666

)

(1,273,725

)

PROVISIONS FOR LIABILITIES

(338,365

)

(522,972

)

NET ASSETS

1,046,740

1,605,557

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

10

-

277,500

Retained earnings

1,045,740

1,327,057

SHAREHOLDERS' FUNDS

1,046,740

1,605,557

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th October 2025 and were signed on its behalf by:

W R Whymark - Director

1.	STATUTORY INFORMATION

5 Amersham Hill Trading 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.

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.

Rental income from operating leases is recognised on a straight-line basis over the lease term. Income from services provided to tenants is recognised in the period in which the services are rendered. Revenue from the sale of investment property is recognised when the risks and rewards of ownership have transferred to the buyer.

Tangible fixed assets

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

Plant and machinery etc

-

20% Straight line on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

and 31st March 2025

48,480

DEPRECIATION

At 1st April 2024

41,755

Charge for year

3,430

At 31st March 2025

45,185

NET BOOK VALUE

At 31st March 2025

3,295

At 31st March 2024

6,725

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

2,870,000

Revaluations

(750,000

)

At 31st March 2025

2,120,000

NET BOOK VALUE

At 31st March 2025

2,120,000

At 31st March 2024

2,870,000

Fair value at 31st March 2025 is represented by:

£

Valuation in 2019

1,772,563

Valuation in 2022

370,000

Valuation in 2025

(750,000

)

Cost

727,437

2,120,000

The directors have considered the valuation at 31st March 2025 and have adjusted the valuation of the investment property to reflect the expected value it will realise on a sale post year end.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

561,282

547,433

Other debtors

351

351

561,633

547,784

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

6,664

3,074

Other creditors

19,499

19,500

26,163

22,574

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,273,666

1,273,725

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

1,273,666

1,273,725

9.	SECURED DEBTS

Included within bank loans is a loan from Shawbrook Bank Limited for £ 1,273,666 (2024: £1,273,725) which is secured by a first charge over the property asset of the company. This is an interest only loan which is subject to an annual interest rate of 4.06% fixed until February 2028 after which the rate will revert to a margin of 3.34% over the variable Shawbrook Base Rate

10.

RESERVES

Revaluation

reserve

£

At 1st April 2024

277,500

Revaluation Reserve

(277,500

)

At 31st March 2025

-

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

S. Paramaguru (FCCA) (Senior Statutory Auditor)

for and on behalf of Param & Company Limited

12.	RELATED PARTY DISCLOSURES

The ultimate parent undertaking is The Coin Group Ltd, which prepares group financial statements. The registered office of The Coin Group Ltd is Unit 1 Lancaster Court, Coronation Road, Cressex Business Park, High Wycombe, Buckinghamshire, HP12 3TD.