Registration number: 12454056

AMETRINE INVESTMENTS LTD

Contents

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

AMETRINE INVESTMENTS LTD

Company Information

Director

Mr P Akbarian

Registered office

Huxton Mix 86-90 Paul Street London EC2A 4NE

Accountants

Mawson Breskal & Co 6 Parkgate Avenue Barnet Herts EN4 0NR

AMETRINE INVESTMENTS LTD

(Registration number: 12454056)
Abridged Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,267	4,084
Investment property		3,250,200	2,485,200
		3,253,467	2,489,284
Current assets
Cash at bank and in hand		6,632	8,241
Creditors: Amounts falling due within one year		(798,766)	(642,193)
Net current liabilities		(792,134)	(633,952)
Total assets less current liabilities		2,461,333	1,855,332
Creditors: Amounts falling due after more than one year	5.1	(2,381,139)	(1,799,657)
Provisions for liabilities		(222,659)	(221,609)
Accruals and deferred income		(1,200)	(1,158)
Net liabilities		(143,665)	(167,092)
Capital and reserves
Called up share capital	6	1	1
Retained earnings		(143,666)	(167,093)
Shareholders' deficit		(143,665)	(167,092)

For the financial 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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 May 2026
 

AMETRINE INVESTMENTS LTD

(Registration number: 12454056)
Abridged Balance Sheet as at 31 August 2025

......................................... Mr P Akbarian Director

AMETRINE INVESTMENTS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1	General information

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

The address of its registered office is:
Huxton Mix
86-90 Paul Street
London
EC2A 4NE

The principal place of business is:
Huxton Mix
86-90 Paul Street
London
EC2A 4NE

These financial statements were authorised for issue by the director on 29 May 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 abridged 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 abridged 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

As at 31.08.25 the company's liabilities exceeded its assets and therefore relies on the support of it's parent company to continue trading. It is with this support that the directors consider it appropriate to prepare the accounts on a going concern basis.

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.

AMETRINE INVESTMENTS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Government grants

Grants relating to revenue are recognised in the profit and loss account on a systematic basis over the period in which the entity recognises the related costs for which the grant is intended to compensate.
Grants that received in respect of expenses or losses already incurred by the entity are recognised in the profit and loss account in the period when the grant becomes receivable.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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	20% reducing balance

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.

AMETRINE INVESTMENTS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

AMETRINE INVESTMENTS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	7,764	7,764
At 31 August 2025	7,764	7,764
Depreciation
At 1 September 2024	3,680	3,680
Charge for the year	817	817
At 31 August 2025	4,497	4,497
Carrying amount
At 31 August 2025	3,267	3,267
At 31 August 2024	4,084	4,084

Investment properties

	2025 £
At 1 September	2,485,200
Additions	760,800
Fair value adjustments	4,200
At 31 August	3,250,200

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

5

Creditors

Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £2,373,316 (2024 - £1,791,834).

Creditors include bank loans not repayable by instalments of £2,237,316 (2024 - £1,791,834) due after more than five years.

6	Share capital

Allotted, called up and fully paid shares

AMETRINE INVESTMENTS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	1	1	1	1

7	Parent and ultimate parent undertaking

The company's immediate parent is Ivorynest Ltd, incorporated in England.