Silverfin false false 30/04/2026 01/05/2025 30/04/2026 Mr M A Fisher 24/11/2015 Mr P Schlussas 24/11/2015 Mr P C Stuart-Harris 24/11/2015 Mr M A West 24/11/2015 Mr S R Zawada 24/11/2015 03 August 2026 The principal activity of the Company during the financial year was the rental of commercial property and car parking spaces. 09885317 2026-04-30 09885317 bus:Director1 2026-04-30 09885317 bus:Director2 2026-04-30 09885317 bus:Director3 2026-04-30 09885317 bus:Director4 2026-04-30 09885317 bus:Director5 2026-04-30 09885317 2025-04-30 09885317 core:CurrentFinancialInstruments 2026-04-30 09885317 core:CurrentFinancialInstruments 2025-04-30 09885317 core:Non-currentFinancialInstruments 2026-04-30 09885317 core:Non-currentFinancialInstruments 2025-04-30 09885317 core:ShareCapital 2026-04-30 09885317 core:ShareCapital 2025-04-30 09885317 core:RetainedEarningsAccumulatedLosses 2026-04-30 09885317 core:RetainedEarningsAccumulatedLosses 2025-04-30 09885317 bus:OrdinaryShareClass1 2026-04-30 09885317 2025-05-01 2026-04-30 09885317 bus:FilletedAccounts 2025-05-01 2026-04-30 09885317 bus:SmallEntities 2025-05-01 2026-04-30 09885317 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 09885317 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09885317 bus:Director1 2025-05-01 2026-04-30 09885317 bus:Director2 2025-05-01 2026-04-30 09885317 bus:Director3 2025-05-01 2026-04-30 09885317 bus:Director4 2025-05-01 2026-04-30 09885317 bus:Director5 2025-05-01 2026-04-30 09885317 2024-05-01 2025-04-30 09885317 core:Non-currentFinancialInstruments 2025-05-01 2026-04-30 09885317 bus:OrdinaryShareClass1 2025-05-01 2026-04-30 09885317 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 09885317 (England and Wales)

# AMETHYST PROPERTIES (THE MILLFIELDS) LIMITED

### Unaudited Financial Statements
For the financial year ended 30 April 2026
Pages for filing with the registrar

AMETHYST PROPERTIES (THE MILLFIELDS) LIMITED

## Unaudited Financial Statements

For the financial year ended 30 April 2026

Contents

AMETHYST PROPERTIES (THE MILLFIELDS) LIMITED

## BALANCE SHEET

As at 30 April 2026
AMETHYST PROPERTIES (THE MILLFIELDS) LIMITED

## BALANCE SHEET (continued)

As at 30 April 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 382,698 |  | 382,698
|  | 382,698 |  | 382,698
Current assets |  |  |  |
Debtors | 4 | 8,631 |  | 8,500
Cash at bank and in hand |  | 18,663 |  | 29,975
|  | 27,294 |  | 38,475
Creditors: amounts falling due within one year | 5 | ( 122,579) |  | ( 129,721)
Net current liabilities |  | (95,285) |  | (91,246)
Total assets less current liabilities |  | 287,413 |  | 291,452
Creditors: amounts falling due after more than one year | 6 | ( 25,315) |  | ( 60,420)
Net assets |  | 262,098 |  | 231,032
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 261,998 |  | 230,932
Total shareholders' funds |  | 262,098 |  | 231,032

For the financial year ending 30 April 2026 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Amethyst Properties (The Millfields) Limited (registered number: 09885317) were approved and authorised for issue by the Board of Directors on 03 August 2026. They were signed on its behalf by:

Mr P Schlussas Director |

AMETHYST PROPERTIES (THE MILLFIELDS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2026
AMETHYST PROPERTIES (THE MILLFIELDS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Amethyst Properties (The Millfields) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lyster Court 2 Craigie Drive, The Millfields, Plymouth, PL1 3JB, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 May 2025 | 382,698
As at 30 April 2026 | 382,698

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 8,500 |  | 8,500
Other debtors | 131 |  | 0
| 8,631 |  | 8,500

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 19,023 |  | 26,000
Taxation and social security | 13,056 |  | 13,331
Other creditors | 90,500 |  | 90,390
| 122,579 |  | 129,721

#### 6. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 25,315 |  | 60,420

The bank loans are secured over the property owned by the company.

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares shares of £ 1.00 each | 100 |  | 100