Registration number: 12101067

Amatis Investments Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Amatis Investments Ltd

Company Information

Directors

M Horak P Horak

Registered office

27 Old Gloucester Street London WC1N 3AX

Accountants

Tax Innovations Limited Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Amatis Investments Ltd

(Registration number: 12101067)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	343	598
Investment property	5	294,250	294,250
		294,593	294,848
Current assets
Debtors	6	100	100
Cash at bank and in hand		1,221	8,456
		1,321	8,556
Creditors: Amounts falling due within one year	7	(324,224)	(316,222)
Net current liabilities		(322,903)	(307,666)
Net liabilities		(28,310)	(12,818)
Capital and reserves
Called up share capital	8	100	100
Revaluation reserve		71,000	71,000
Retained earnings		(99,410)	(83,918)
Shareholders' deficit		(28,310)	(12,818)

Amatis Investments Ltd

(Registration number: 12101067)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:
 

......................................... P Horak Director

Amatis Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
27 Old Gloucester Street
London
WC1N 3AX
United Kingdom

These financial statements were authorised for issue by the Board on 29 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, notwithstanding the fact that as at 31 July 2025 total liabilities exceeded total assets by £28,310.

This basis is dependant upon the on-going support of the creditors of the company, none of whom have indicated their intention to withdraw their support.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity; and
- specific criteria have been met for each of the company's activities.

Amatis Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and Fittings	Straight line @ 25%

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Amatis Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 August 2024	8,383	8,383
At 31 July 2025	8,383	8,383
Depreciation
At 1 August 2024	7,785	7,785
Charge for the year	255	255
At 31 July 2025	8,040	8,040
Carrying amount
At 31 July 2025	343	343
At 31 July 2024	598	598

5	Investment properties

	2025 £
At 1 August	294,250
At 31 July	294,250

There has been no valuation of investment property by an independent valuer.

6

Debtors

Current	2025 £	2024 £
Other debtors	100	100
	100	100

Amatis Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	3,805	6,015
Accruals and deferred income	94,982	76,694
Other creditors	225,437	233,513
	324,224	316,222

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	25	25	25	25
Ordinary B of £1 each	25	25	25	25
Ordinary C of £1 each	25	25	25	25
Ordinary D of £1 each	25	25	25	25
	100	100	100	100

Amatis Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

9	Related party transactions

Summary of transactions with all entities with joint control or significant interest

A trust controlled by one of the directors.
Provision of a working capital loan with a fixed five year interest rate of 6%.

Expenditure with and payables to related parties

2025	Entities with joint control or significant influence £
Rendering of services	1,612
Amounts payable to related party	316,936

2024	Entities with joint control or significant influence £
Rendering of services	2,436
Amounts payable to related party	307,035