REGISTERED NUMBER: 10046939 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

AML Investments (North East) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Larkin

REGISTERED OFFICE:

Upeleya

Upleatham

REDCAR

Cleveland

TS11 8AG

REGISTERED NUMBER:

10046939 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

140 Coniscliffe Road

DARLINGTON

Co Durham

DL3 7RT

FIXED ASSETS

Tangible assets

4

156

215

Investments

5

103,970

153,461

Investment property

6

459,627

378,046

563,753

531,722

CURRENT ASSETS

Debtors

7

7,542

7,542

Cash at bank and in hand

12,941

49,188

20,483

56,730

CREDITORS

Amounts falling due within one year

8

4,599

5,448

NET CURRENT ASSETS

15,884

51,282

TOTAL ASSETS LESS CURRENT LIABILITIES

579,637

583,004

CREDITORS

Amounts falling due after more than one year

9

49,217

51,834

NET ASSETS

530,420

531,170

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

530,320

531,070

SHAREHOLDERS' FUNDS

530,420

531,170

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

S J Larkin - Director

1.	STATUTORY INFORMATION

AML Investments (North East) 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Tangible fixed assets

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

Computer equipment

-

15% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment losses.

Income recognition

Rental income is recognised in accordance with the contractual terms of the lease.

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 Statement of Income and Retained Earnings, 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

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Fixed asset investments

Fixed asset investments are included at fair value, with changes recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

838

DEPRECIATION

At 1 April 2024

623

Charge for year

59

At 31 March 2025

682

NET BOOK VALUE

At 31 March 2025

156

At 31 March 2024

215

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

153,461

Additions

9,782

Disposals

(57,752

)

Revaluations

(1,521

)

At 31 March 2025

103,970

NET BOOK VALUE

At 31 March 2025

103,970

At 31 March 2024

153,461

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2023

144,408

Valuation in 2024

9,053

Valuation in 2025

(49,491

)

103,970

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

378,046

Additions

81,581

At 31 March 2025

459,627

NET BOOK VALUE

At 31 March 2025

459,627

At 31 March 2024

378,046

Investment property was valued on a fair value basis on 31 March 2025 by the directors.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by related undertakings

7,542

7,542

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,850

1,850

Trade creditors

145

211

Taxation and social security

-

422

Directors' current accounts

248

248

Accruals and deferred income

2,356

2,717

4,599

5,448

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

1,217

2,467

Bank loans - 2-5 years

48,000

49,367

49,217

51,834

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.	RELATED PARTY DISCLOSURES

2025

2024

£

£

Amounts due to director

248

248

No interest has been charged.