1 September 2024 false No description of principal activity Taxfiler 2024.6 10326258 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10326258 2024-08-31 10326258 2024-09-01 2025-08-31 10326258 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 10326258 business:FilletedAccounts 2024-09-01 2025-08-31 10326258 2025-08-31 10326258 business:Director1 2024-09-01 2025-08-31 10326258 business:RegisteredOffice 2024-09-01 2025-08-31 10326258 2024-08-31 10326258 core:WithinOneYear 2025-08-31 10326258 core:WithinOneYear 2024-08-31 10326258 core:AfterOneYear 2025-08-31 10326258 core:AfterOneYear 2024-08-31 10326258 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 10326258 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 10326258 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 10326258 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 10326258 core:PreviouslyStatedAmount 2025-08-31 10326258 core:PreviouslyStatedAmount 2024-08-31 10326258 business:SmallEntities 2024-09-01 2025-08-31 10326258 countries:EnglandWales 2024-09-01 2025-08-31 10326258 core:PlantMachinery 2024-09-01 2025-08-31 10326258 core:FurnitureFittings 2024-09-01 2025-08-31 10326258 core:ComputerEquipment 2024-09-01 2025-08-31 10326258 core:PlantMachinery 2024-08-31 10326258 core:FurnitureFittings 2024-08-31 10326258 core:ComputerEquipment 2024-08-31 10326258 core:PlantMachinery 2025-08-31 10326258 core:FurnitureFittings 2025-08-31 10326258 core:ComputerEquipment 2025-08-31 10326258 core:AcceleratedTaxDepreciationDeferredTax 2025-08-31 10326258 core:AcceleratedTaxDepreciationDeferredTax 2024-08-31 10326258 2023-08-31 10326258 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 10326258 (England and Wales)
AMT Land Investments Limited Unaudited accounts for the year ended 31 August 2025
AMT Land Investments Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
AMT Land Investments Limited Company Information for the year ended 31 August 2025
Director
Adam Thomas
Company Number
10326258 (England and Wales)
Registered Office
Unit 13b & 13c Davy Court, Castle Mound Way Rugby Warwickshire CV23 0UZ England
Accountants
Cube Accounting Limited Suite 13B & 13C, Davy Court Castle Mound Way Rugby Warwickshire CV23 0UZ
- 3 -
AMT Land Investments Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,640
7,149
Investment property
5
2,090,626
2,090,626
Investments
6
100
100
2,095,366
2,097,875
Current assets
Debtors
7
415,406
417,924
Cash at bank and in hand
4,405
4,774
419,811
422,698
Creditors: amounts falling due within one year
8
(394,566)
(444,681)
Net current assets/(liabilities)
25,245
(21,983)
Total assets less current liabilities
2,120,611
2,075,892
Creditors: amounts falling due after more than one year
9
(1,555,300)
(1,547,746)
Provisions for liabilities
Deferred tax
10
(110,082)
(110,709)
Net assets
455,229
417,437
Capital and reserves
Called up share capital
100
100
Profit and loss account
455,129
417,337
Shareholders' funds
455,229
417,437
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 April 2026 and were signed on its behalf by
Adam Thomas Director Company Registration No. 10326258
- 4 -
AMT Land Investments Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
AMT Land Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 10326258. The registered office is Unit 13b & 13c, Davy Court, Castle Mound Way, Rugby, Warwickshire, CV23 0UZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed 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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Investments
Investments in shares are included at fair value.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 years straight line on cost
Fixtures & fittings
5 years straight line on cost
Computer equipment
3 years straight line on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
AMT Land Investments Limited Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
5,244
15,728
7,211
28,183
Additions
1,046
-
2,338
3,384
Disposals
(485)
(929)
(1,199)
(2,613)
At 31 August 2025
5,805
14,799
8,350
28,954
Depreciation
At 1 September 2024
3,644
14,986
2,404
21,034
Charge for the year
1,528
186
3,060
4,774
Surplus on revaluation
-
(372)
-
(372)
On disposals
(323)
-
(799)
(1,122)
At 31 August 2025
4,849
14,800
4,665
24,314
Net book value
At 31 August 2025
956
(1)
3,685
4,640
At 31 August 2024
1,600
742
4,807
7,149
5
Investment property
2025
£
Fair value at 1 September 2024
2,090,626
At 31 August 2025
2,090,626
6
Investments
Subsidiary undertakings
£
Valuation at 1 September 2024
100
Valuation at 31 August 2025
100
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
338
Amounts due from group undertakings etc.
13,180
13,180
Accrued income and prepayments
2,452
3,866
Other debtors
399,774
400,540
415,406
417,924
- 6 -
AMT Land Investments Limited Notes to the Accounts for the year ended 31 August 2025
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,831
5,456
Taxes and social security
14,825
12,703
Other creditors
324,000
324,000
Loans from directors
42,110
88,777
Accruals
6,800
13,745
394,566
444,681
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,555,300
1,547,746
10
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
110,082
110,709
2025
2024
£
£
Provision at start of year
110,709
110,709
Credited to the profit and loss account
(627)
-
Provision at end of year
110,082
110,709
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
11
Transactions with related parties
A loan was made to the company by the directors close family members in period ending August 2018, with £324,000 (2024: £324,000) outstanding at the year end. This loan had no fixed date for repayment but is repayable on demand, and interest was charged at an APR of 4% from 1st January 2019.
12
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -