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REGISTERED NUMBER: 11088814 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

AMS Holdings (Investments) Ltd

AMS Holdings (Investments) Ltd (Registered number: 11088814)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

AMS Holdings (Investments) Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | R York

| REGISTERED OFFICE: | AMS Gloucester Auction Centre

| Bristol Road

| Gloucester

| Gloucestershire

| GL2 5DD

| REGISTERED NUMBER: | 11088814 (England and Wales)

| ACCOUNTANTS: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| Gloucestershire

| GL3 3RS

| BANKERS: | Lloyds Bank

| Rotunda

| Montpellier

| Cheltenham

| Gloucestershire

| GL50 1SH

AMS Holdings (Investments) Ltd (Registered number: 11088814)

Statement of Financial Position

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 51,894 |  | 64,557 |  |

Investments | 5 | 200 |  | 200 |  |

Investment property | 6 | 2,008,973 |  | 2,013,984 |  |

2,061,067 |  | 2,078,741 |  |

CURRENT ASSETS

Debtors | 7 | 132,771 |  | 144,331 |  |

Cash at bank and in hand | 4,015 |  | 99,930 |  |

136,786 |  | 244,261 |  |

CREDITORS

Amounts falling due within one year | 8 | 29,331 |  | 17,658 |  |

NET CURRENT ASSETS | 107,455 |  | 226,603 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,168,522 |  | 2,305,344 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (947,173 | ) | (1,060,666 | ) |

PROVISIONS FOR LIABILITIES | (181,420 | ) | (176,664 | ) |

NET ASSETS | 1,039,929 |  | 1,068,014 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Fair value reserve | 300,630 |  | 308,551 |  |

Retained earnings | 739,099 |  | 759,263 |  |

SHAREHOLDERS' FUNDS | 1,039,929 |  | 1,068,014 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

AMS Holdings (Investments) Ltd (Registered number: 11088814)

Statement of Financial Position - continued

31 December 2025

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

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 2 July 2026 and were signed by:

R York - Director

AMS Holdings (Investments) Ltd (Registered number: 11088814)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| AMS Holdings (Investments) 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.

| Preparation of consolidated financial statements

| The financial statements contain information about AMS Holdings (Investments) Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| 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.

| Plant and machinery | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

AMS Holdings (Investments) Ltd (Registered number: 11088814)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| Cost

| At 1 January 2025 | 118,716 |  |

| Additions | 4,635 |  |

| At 31 December 2025 | 123,351 |  |

| Depreciation

| At 1 January 2025 | 54,159 |  |

| Charge for year | 17,298 |  |

| At 31 December 2025 | 71,457 |  |

| Net book value

| At 31 December 2025 | 51,894 |  |

| At 31 December 2024 | 64,557 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 January 2025

| and 31 December 2025 | 200 |  |

| Net book value

| At 31 December 2025 | 200 |  |

| At 31 December 2024 | 200 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 January 2025 | 2,013,984 |  |

| Disposals | (5,011 | ) |

| At 31 December 2025 | 2,008,973 |  |

| Net book value

| At 31 December 2025 | 2,008,973 |  |

| At 31 December 2024 | 2,013,984 |  |

AMS Holdings (Investments) Ltd (Registered number: 11088814)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | INVESTMENT PROPERTY - continued

| If investment property had not been revalued it would have been included at the historical cost of £1,539,897 (2024- £1,544,908).

| The director has reviewed the property market and has determined the fair value of the property at 31 December 2025 is not significantly different, so no fair value adjustment has been made in this period.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Amounts owed by group undertakings | - |  | 50,945 |  |

| Other debtors | 132,771 |  | 93,386 |  |

132,771 |  | 144,331 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans and overdrafts | 12,000 |  | 12,000 |  |

| Taxation and social security | 16,373 |  | 4,407 |  |

| Other creditors | 958 |  | 1,251 |  |

29,331 |  | 17,658 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | 947,173 |  | 1,060,666 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 843,173 |  | 956,666 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | 959,173 |  | 1,072,666 |  |

| An Omnibus Guarantee and Set-Off Agreement is registered against the company in favour of Lloyds Bank PLC, containing negative pledge and providing a fixed and floating charge over the investment property and assets of AMS Holdings (Investments) Ltd with the cross guarantee being provided by Asset Management Services (UK) Ltd, a company controlled by the director, R York.

AMS Holdings (Investments) Ltd (Registered number: 11088814)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | RELATED PARTY DISCLOSURES

| R York

| Director

| Included in other debtors at 31 December 2025 was £110,857 (£73,885 - 2024) owed from the above director from the company. This loan has interest charged at HMRC official rate, and has no set repayment date.

| Asset Management Services (UK) Ltd

| Subsidiary company

| At 31 December 2025, AMS Holdings (Investments) Ltd was owed £0 (2024 - £50,945) was owed from the subsidiary company), Asset Management Services (UK) Limited. The balance is interest free and has no fixed repayment terms.

| AMS Auctions Ltd

| Other Debtor controlled by R York

| Included in other debtors as at 31 December 2025 was £11,500(£19,500 - 2024) owed from the above company. The balance is interest free and has no fixed repayment terms.