ACCOUNTS - Final Accounts preparation

If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

As restated

Registered number: 09472845

AMCL (BRIXTON) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

AMCL (BRIXTON) LIMITED

REGISTERED NUMBER: 09472845

BALANCE SHEET

AS AT 31 DECEMBER 2025

		As restated
	2025	2024
Note	£	£

Fixed assets
Investment property	4		20,000		20,000
			20,000		20,000
Current assets
Debtors: amounts falling due within one year	5	-		1,578,829
		-		1,578,829
Creditors: amounts falling due within one year	6	-		(980,876)
Net current assets			-		597,953
Total assets less current liabilities			20,000		617,953

Net assets			20,000		617,953

Capital and reserves
Called up share capital	100	100
Profit and loss account	19,900	617,853
	20,000	617,953

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 June 2026.

M A Harris

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

AMCL (BRIXTON) LIMITED

REGISTERED NUMBER: 09472845

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

Page 2

AMCL (BRIXTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

AMCL (Brixton) 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 (£) and rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.3

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.5

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.

2.6

Creditors

Short-term creditors are measured at the 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.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 3

AMCL (BRIXTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 January 2025	20,000
	At 31 December 2025	20,000

The 2025 valuations were made by the director, on an open market value basis.

	Historic cost	20,000	20,000
		20,000	20,000

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	-	1,576,041
Other debtors	-	2,539
Prepayments and accrued income	-	249
	-	1,578,829

Bank overdrafts	-	33
Trade creditors	-	1,522
Amounts owed to group undertakings	-	945,625
Other creditors	-	33,696
	-	980,876

Page 4

AMCL (BRIXTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Prior year adjustment

The prior year figues have been adjusted to account for residual Freehold Investment Property held by the company.

The impact on the comparative figures in this year's financial statements are as follows:

Investment property, increase of £20,000
Amounts due to parent, increase of £20,000

Page 5