A&M Investments (West Midlands) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10505121 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

A&M INVESTMENTS (WEST MIDLANDS) LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A J Holloway

REGISTERED OFFICE:

c/o Michael Heaven & Associates Limited

47 Calthorpe Road

Edgbaston

BIRMINGHAM

West Midlands

B15 1TH

REGISTERED NUMBER:

10505121 (England and Wales)

ACCOUNTANTS:

Michael Heaven & Associates Limited

Chartered Certified Accountants

47 Calthorpe Road

Edgbaston

BIRMINGHAM

B15 1TH

BANKERS:

Lloyds Bank PLC

113 The Border

Telford Shopping Centre

Telford

Shropshire

TF3 4AE

INCORPORATED:

30th November 2016

FIXED ASSETS

Tangible assets

4

10,603

3,072

Investment property

5

1,955,000

1,317,991

1,965,603

1,321,063

CURRENT ASSETS

Debtors

10,237

1,417

Cash at bank

114,573

344,201

124,810

345,618

CREDITORS

Amounts falling due within one year

1,593,482

1,594,389

NET CURRENT LIABILITIES

(1,468,672

)

(1,248,771

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

496,931

72,292

CREDITORS

Amounts falling due after more than one
year

6

(409,000

)

-

PROVISIONS FOR LIABILITIES

9

(3,582

)

-

NET ASSETS

84,349

72,292

CAPITAL AND RESERVES

Called up share capital

10

100

Transfer to undistributable

revenue reserve

6,682

-

Retained earnings

77,567

72,192

SHAREHOLDERS' FUNDS

84,349

72,292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 Income Statement and an abridged Balance Sheet for the year ended 30th April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th January 2026 and were signed by:

Mr A J Holloway - Director

1.	STATUTORY INFORMATION

A&M Investments (West Midlands) Ltd 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.

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

-

20% on reducing balance

Investment property

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2024

6,000

Additions

25,254

Disposals

(15,072

)

At 30th April 2025

16,182

DEPRECIATION

At 1st May 2024

2,928

Charge for year

2,651

At 30th April 2025

5,579

NET BOOK VALUE

At 30th April 2025

10,603

At 30th April 2024

3,072

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2024

1,317,991

Additions

628,759

Revaluations

8,250

At 30th April 2025

1,955,000

NET BOOK VALUE

At 30th April 2025

1,955,000

At 30th April 2024

1,317,991

In the directors' opinion the current carrying value of investment properties is reflective of the current market values.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
FIVE YEARS

2025

2024

£

Repayable otherwise than by instalments

Mortgages

409,000

-

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgages

409,000

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Mortgages

409,000

-

There are fixed charges over the company in relation to the mortgages including a charge against investment properties.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

3,582

-

Deferred

tax

£

Movement during the year

3,582

Balance at 30th April 2025

3,582

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

75

Ordinary A

£1

75

25

Ordinary B

£1

25

100

11.	RELATED PARTY DISCLOSURES

As at the year end there was a balance of £1,580,000 due to a company in which Mr A Holloway is also a director. This loan is interest free and repayable upon demand.