REGISTERED NUMBER: 11131140 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2025 TO 30 NOVEMBER 2025

FOR

AKM REAL ESTATE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M J Maldonado-Vargas

A M Maldonado-Vargas

K J Maldonado-Vargas

REGISTERED OFFICE:

2nd Floor

55 Ludgate Hill

London

EC4M 7JW

REGISTERED NUMBER:

11131140 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Investments

4

747,618

-

Investment property

5

4,740,000

-

5,487,618

-

CURRENT ASSETS

Debtors

6

-

6

Cash at bank

935,227

-

935,227

6

CREDITORS

Amounts falling due within one year

7

5,675,221

-

NET CURRENT (LIABILITIES)/ASSETS

(4,739,994

)

6

TOTAL ASSETS LESS CURRENT LIABILITIES

747,624

6

CAPITAL AND RESERVES

Called up share capital

747,624

6

747,624

6

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

A M Maldonado-Vargas - Director

1.	STATUTORY INFORMATION

AKM Real Estate 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.

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.

The financial statements are prepared in Sterling, which is the financial currency of the company.

Going concern

Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. The directors confirm that they consider that the going concern basis remains appropriate. The directors believe that the company has sufficient resources to continue in operational existence for the foreseeable future. The directors believe this to be the case as the company has positive reserves and cash balances and has the support of the shareholders.

Having regard to the above, the directors believe it is appropriate to adopt the going concern basis of accounting in preparing the financial statements.

Related party exemption

The company has taken advantage of exemption, under FRS 102 Section 33.1A from the requirement to disclose transactions with wholly owned group companies.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice or not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with significant risk of change in value.

Financial Instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2025 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

Cost

Additions

747,618

At 30 November 2025

747,618

Net book value

At 30 November 2025

747,618

5.	INVESTMENT PROPERTY

Total

£

Fair value

Additions

4,740,000

At 30 November 2025

4,740,000

Net book value

At 30 November 2025

4,740,000

During the year, the company acquired investment properties from a fellow group undertaking as part of a group reorganisation. The properties were recognised at fair value at the date of transfer. The transactions were undertaken on normal commercial terms.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Other debtors

-

6

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Amounts owed to group undertakings

759,557

-

Other creditors

4,915,664

-

5,675,221

-

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

Included within other creditors are loans from the shareholders of £4,915,664 (as at 31.01.2025 - £nil). The amounts owed are unsecured, interest free and due for repayment within one year.

8.	RELATED PARTY DISCLOSURES

During the year, the company acquired the entire issued share capital of AKM Real Estate Limited (Jersey) as part of a group reorganisation. The reorganisation included the transfer of investment properties, other assets and liabilities including loan obligations. The transactions were undertaken on a commercial basis.