REGISTERED NUMBER: 11654229 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

AMEY COMMERCIAL LTD

Page

Balance Sheet

1

FIXED ASSETS

280,153

279,974

CURRENT ASSETS

52,352

43,987

CREDITORS

Amounts falling due within one year

(280,218

)

(281,161

)

NET CURRENT LIABILITIES

(227,866

)

(237,174

)

TOTAL ASSETS LESS CURRENT LIABILITIES

52,287

42,800

CAPITAL AND RESERVES

52,287

42,800

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Amey Commercial Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11654229

Registered office:

Oak House

15 Oakhill Avenue

Pinner

HA5 3DL

2.	ACCOUNTING POLICIES

Basis of preparation

These financial statements have been prepared in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the requirements of the Companies Act 2006 applicable to companies reporting under the micro-entities regime.

The financial statements have been prepared under the historical cost convention and are presented in sterling, which is the company's functional and presentation currency.

The financial statements have been prepared on the going concern basis

Other income

Other income represents rental income receivable from investment properties, net of VAT where applicable.

Rental income from operating leases is recognised in profit or loss on a straight-line basis over the lease term, unless another systematic basis better represents the pattern of the tenant's benefit from the property.

Lease incentives granted to tenants, including rent-free periods, are recognised as a reduction of rental income over the lease term on the same basis.

Investment property

Property held to earn rental income, for capital appreciation, or for both purposes is classified as investment property.

Investment property is initially measured at cost. Cost includes the purchase price and directly attributable expenditure, including legal fees, professional fees and non-refundable property taxes.

Depreciation

Freehold land is not depreciated.

Furniture & Fixtures - 25% on reducing balance

Computer Equipment - 25% on reducing balance

Financial instruments

The company enters into basic financial instruments that include cash and bank balances, rent and other receivables, trade and other creditors, directors' loan accounts and bank borrowings.

Financial instruments are initially recognised at their transaction price, including transaction costs where material. They are subsequently measured at cost, adjusted for repayments, interest and any impairment or uncollectability.

Debtors and rent receivable

Short-term debtors, including rent receivable, are measured at the invoiced amount less any provision for impairment or uncollectability.

A provision for impairment is recognised where there is objective evidence that amounts due will not be recovered in full.

Creditors

Short-term creditors are measured at the transaction price.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand and short-term deposits that are readily convertible into known amounts of cash and are subject to an insignificant risk of changes in value.

Current taxation

The taxation expense represents the amount of current corporation tax payable in respect of the taxable profit for the current or previous periods.

Current tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is not recognised in financial statements prepared under FRS 105.

3.	AVERAGE NUMBER OF EMPLOYEES

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

4.

DIVIDENDS

During the year, dividends of £1,000 were paid to the directors.

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

The members have not required the company to obtain an audit of its financial statements for the year 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

D Amey - Director