AM:PM Property Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: NI636084

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		2,430,142		2,400,000

			2,430,142		2,400,000
CURRENT ASSETS
Debtors	5	207,707		70,841
Cash at bank and in hand		35		1,486

		207,742		72,327
Creditors: Amounts Falling Due Within One Year	6	(105,288 )		(76,738 )

NET CURRENT ASSETS (LIABILITIES)			102,454		(4,411 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,532,596		2,395,589

Creditors: Amounts Falling Due After More Than One Year	7		(315,000 )		(216,972 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(513,339 )		(513,339 )

NET ASSETS			1,704,257		1,665,278

CAPITAL AND RESERVES
Called up share capital			100		100
Revaluation reserve	9		1,949,646		1,949,646
Profit and Loss Account			(245,489 )		(284,468 )

SHAREHOLDERS' FUNDS			1,704,257		1,665,278

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AM:PM Property Limited

Balance Sheet (continued)

As At 31 December 2025

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

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Eamon McCusker

Director

31/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

AM:PM Property Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI636084 . The registered office is 38-44 Upper Arthur Street , Belfast, BT1 4GH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

Investment Property was previously revalued on 31 December 2022 on the basis of open market value.

The director has confirmed that the value of £2.4m is still appropriate at 31 December 2024.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	2,400,000
Additions	30,142

As at 31 December 2025	2,430,142

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	207,707	66,773
Other debtors	-	4,068

	207,707	70,841

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AM:PM Property Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	90,000	62,841
Other creditors	2,295	2,165
Taxation and social security	12,993	11,732

	105,288	76,738

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	315,000	216,972

8. 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.

	2025	2024
	£	£
Other timing differences	513,339	513,339

9. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	1,949,646	(284,468 )
Profit for the year and total comprehensive income	-	38,979

As at 31 December 2025	1,949,646	(245,489 )

10. Related Party Transactions

Included in other debtors is amounts the company is owed from related parties totalling £207,607 (2024 -£66,774)

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