REGISTERED NUMBER: 12196984 (England and Wales)

Amyes Investments Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr E Tabanca

REGISTERED OFFICE:

85 Buckingham Gate

6th Floor

London

SW1E 6PD

REGISTERED NUMBER:

12196984 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amyes Investments Limited for the year ended 31 March 2025 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Amyes Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Amyes Investments Limited and state those matters that we have agreed to state to the director of Amyes Investments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amyes Investments Limited and its director for our work or for this report.

It is your duty to ensure that Amyes Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Amyes Investments Limited. You consider that Amyes Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Amyes Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

23 December 2025

FIXED ASSETS

Property, plant and equipment

4

563,408

633,833

Investment property

5

6,252,130

6,252,130

6,815,538

6,885,963

CURRENT ASSETS

Debtors

6

3,161,832

2,212,751

Cash at bank

475

207,156

3,162,307

2,419,907

CREDITORS

Amounts falling due within one year

7

454,105

261,288

NET CURRENT ASSETS

2,708,202

2,158,619

TOTAL ASSETS LESS CURRENT LIABILITIES

9,523,740

9,044,582

PROVISIONS FOR LIABILITIES

8

22,399

12,398

NET ASSETS

9,501,341

9,032,184

CAPITAL AND RESERVES

Called up share capital

9

6,870,000

6,870,000

Retained earnings

10

2,631,341

2,162,184

SHAREHOLDERS' FUNDS

9,501,341

9,032,184

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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 December 2025 and were signed by:

Mr E Tabanca - Director

1.	STATUTORY INFORMATION

Amyes 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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised when the rents are due and it is derived from the ordinary activities of the business.

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

-

Straight line over 9 years

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

915,217

DEPRECIATION

At 1 April 2024

281,384

Charge for year

70,425

At 31 March 2025

351,809

NET BOOK VALUE

At 31 March 2025

563,408

At 31 March 2024

633,833

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

6,252,130

NET BOOK VALUE

At 31 March 2025

6,252,130

At 31 March 2024

6,252,130

The value of the investment property has been assessed by the director at 31 March 2025 and in their opinion the current value in the balance sheet is the fair value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

250,473

7,612

Amounts owed by group undertakings

2,894,088

1,269,582

Other debtors

17,271

935,557

3,161,832

2,212,751

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

25,592

-

Taxation and social security

151,206

104,480

Other creditors

277,307

156,808

454,105

261,288

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

22,399

12,398

Deferred

tax

£

Balance at 1 April 2024

12,398

Charge to Statement of Income and Retained Earnings during year

10,001

Balance at 31 March 2025

22,399

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

6,870,000

Ordinary

1

6,870,000

6,870,000

10.

RESERVES

Retained

earnings

£

At 1 April 2024

2,162,184

Profit for the year

469,157

At 31 March 2025

2,631,341

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr E Tabanca

Balance outstanding at start of year

919,025

245,797

Amounts advanced

-

673,228

Amounts repaid

(919,025

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

919,025

Director repaid overdrawn amounts on 04 April 2024.

12.	RELATED PARTY DISCLOSURES

Included in other creditors are amounts owed to key management personnel at balance sheet date of £86,852 (2024:£(919,025)) .No interest is charged on this balance and it is repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

The parent company is Amyes Investments (Holdings) Ltd