| AOM 12 Limited |
| Registered number: |
15875535 |
| Balance Sheet |
| as at 31 December 2025 |
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|
|
|
| Notes |
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|
2025 |
|
| £ |
|
| Fixed assets |
| Tangible assets |
3 |
|
|
3,478 |
| Investments |
4 |
|
|
640,000 |
|
|
|
|
643,478 |
|
|
| Current assets |
| Debtors |
5 |
|
6,369 |
| Cash at bank and in hand |
|
|
8 |
|
|
|
6,377 |
|
|
|
| Creditors: amounts falling due within one year |
6 |
|
(272,377) |
|
| Net current liabilities |
|
|
|
(266,000) |
|
|
| Total assets less current liabilities |
|
|
|
377,478 |
|
|
|
| Provisions for liabilities |
|
|
|
(95,609) |
|
|
| Net assets |
|
|
|
281,869 |
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
| Profit and loss account |
|
|
|
281,868 |
|
| Shareholder's funds |
|
|
|
281,869 |
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|
|
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|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
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|
| Abdul Basith Mohammed |
| Director |
| Approved by the board on 14 August 2026 |
|
| AOM 12 Limited |
| Notes to the Accounts |
| for the period from 3 August 2024 to 31 December 2025 |
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|
| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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Revenue is recognised at the fair value of rental income receivable provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of future receipts. The difference between the fair value of the consideration and the nominal amount recieved is recognised as interest income. |
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|
Investment properties |
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Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as property plant and equipment.
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Debtors |
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Debtors are recognised at the transaction price and subsequently measured at amortised cost, less provision for impairment. Amounts paid in advance for services (e.g. service charges and insurance) are included within other debtors and expensed in the period to which they relate. The company reviews debtor balances for impairment at each reporting date, with any necessary adjustments recognised in profit or loss. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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Provisions |
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Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
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|
| 2 |
Employees |
2025 |
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| Number |
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|
|
Average number of persons employed by the company |
- |
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| 3 |
Tangible fixed assets |
|
|
|
|
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Plant and machinery etc |
| £ |
|
Cost |
|
Additions |
4,005 |
|
At 31 December 2025 |
4,005 |
|
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|
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|
|
|
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|
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Depreciation |
|
Charge for the period |
527 |
|
At 31 December 2025 |
527 |
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|
|
|
|
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|
|
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Net book value |
|
At 31 December 2025 |
3,478 |
|
|
| 4 |
Investments |
|
| Investment |
| properties |
| £ |
|
Fair value |
|
Additions |
257,566 |
|
Fair Value Adjustment |
382,434 |
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At 31 December 2025 |
640,000 |
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Historical cost |
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At 31 December 2025 |
257,566 |
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Investment property is measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.
During the period, the company acquired an investment property for £223,231 and incurred subsequent capital expenditure of £34,335, giving an aggregate cost of £257,566.
At 31 December 2025, the directors determined the fair value of the investment property at £640,000 by reference to an external property appraisal and prevailing market evidence. A fair value gain of £382,434 has been recognised in profit or loss. |
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| 5 |
Debtors |
2025 |
|
| £ |
|
|
|
Trade debtors |
6,369 |
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| 6 |
Creditors: amounts falling due within one year |
2025 |
|
| £ |
|
|
|
Bank loans and overdrafts |
100,130 |
|
Other creditors |
172,247 |
|
|
|
|
|
|
272,377 |
|
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| 7 |
Loans |
2025 |
|
| £ |
|
|
Creditors include: |
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Secured bank loans |
100,130 |
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The bank loan is secured by a legal charge over the company’s investment property. The loan is interest-free, with the principal amount repayable in full on maturity. |
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| 8 |
Related party transactions |
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During the year, Visita Limited, a company under common control, advanced £118,512 to the company. At 31 December 2025, £118,512 remained outstanding. The loan is unsecured, interest-free and repayable on demand. |
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| 9 |
Parent undertaking and ultimate controlling party |
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The company’s immediate parent undertaking is TA HD Limited, whose registered office is 69 Hamilton Road, Longsight Business Park, Reception Desk, Manchester, Greater Manchester, United Kingdom, M13 0PD. |
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| 10 |
Other information |
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AOM 12 Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
69 Hamilton Road |
|
Longsight Business Park |
|
Manchester, Greater Manchester |
|
United Kingdom |
|
M13 0PD |