REGISTERED NUMBER: 14082012 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st May 2026

for

AMJ Properties Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T Bostan

Mrs A Arama

REGISTERED OFFICE:

10 Sycamore Crescent

Trefechan

Merthyr Tydfil

CF48 2ET

REGISTERED NUMBER:

14082012 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

1,145

500

Investment property

5

920,000

920,000

921,145

920,500

CURRENT ASSETS

Debtors

6

34,644

35,711

Cash at bank

6,694

4,504

41,338

40,215

CREDITORS

Amounts falling due within one year

7

3,815

26,325

NET CURRENT ASSETS

37,523

13,890

TOTAL ASSETS LESS CURRENT LIABILITIES

958,668

934,390

CREDITORS

Amounts falling due after more than one year

8

(666,911

)

(666,972

)

PROVISIONS FOR LIABILITIES

(26,929

)

(26,806

)

NET ASSETS

264,828

240,612

CAPITAL AND RESERVES

Called up share capital

10

96,314

96,316

Share premium

11

96,314

96,314

Fair value reserve

11

88,237

88,237

Retained earnings

11

(16,037

)

(40,255

)

SHAREHOLDERS' FUNDS

264,828

240,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2026 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 27th August 2026 and were signed on its behalf by:

Mr T Bostan - Director

1.	STATUTORY INFORMATION

AMJ Properties Group 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 as modified by the revaluation of certain assets.

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, which are described in note 1, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the financial period in which the estimate is revised if the revision affects only that financial period, or in the financial period of the revision and future financial periods if the revision affects both current and future financial periods.

The following are the critical judgements and key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year:

Useful economic lives of tangible fixed assets:

The annual depreciation charge depends on the estimated useful lives of assets. The directors review these estimates regularly based on the current condition of the assets and expected future use.

Valuation of investment property:

Investment property is measured at fair value, with changes recognised in profit or loss. The valuation is based on market conditions and may involve the use of external valuers and assumptions regarding yields and rental income.

Turnover

Turnover comprises rental income from the letting of residential property and income generated from short-term holiday accommodation bookings facilitated through online platforms.

Rental income is recognised on a straight-line basis over the period to which the tenancy agreement relates.

Income from short-term accommodation bookings is recognised when the occupation of the property has taken place and the performance obligations to provide accommodation services have been satisfied. Turnover is measured at the fair value of the consideration receivable, net of any discounts, refunds and commissions charged by booking platforms.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

Straight line over 5 years

Computer equipment

-

33.33% on 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.

Financial instruments

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st June 2025

-

500

500

Additions

928

-

928

At 31st May 2026

928

500

1,428

DEPRECIATION

Charge for year

116

167

283

At 31st May 2026

116

167

283

NET BOOK VALUE

At 31st May 2026

812

333

1,145

At 31st May 2025

-

500

500

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st June 2025

and 31st May 2026

920,000

NET BOOK VALUE

At 31st May 2026

920,000

At 31st May 2025

920,000

Fair value at 31st May 2026 is represented by:

£

Valuation in 2023

79,949

Valuation in 2025

35,000

Cost

805,051

920,000

If the investment property had not been revalued it would have been included at the following historical cost:

31.5.26

31.5.25

£

£

Cost

805,051

805,051

Investment property was valued on an open market basis on 31st May 2026 by the Directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Other debtors

2,656

4,366

Directors' current accounts

31,146

31,090

Prepayments

842

255

34,644

35,711

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Social security and other taxes

43

-

Other creditors

2,645

3,915

Directors' current accounts

-

21,336

Accrued expenses

1,127

1,074

3,815

26,325

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans more 5 yrs non-inst

666,911

666,972

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

666,911

666,972

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.26

31.5.25

£

£

Mortgage

666,911

666,972

The bank loan is secured by personal guarantee of the Directors.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

48,158

Ordinary A

£1

48,157

48,158

48,158

Ordinary B

£1

48,157

48,158

96,314

96,316

11.

RESERVES

Fair

Retained

Share

value

earnings

premium

reserve

Totals

£

£

£

£

At 1st June 2025

(40,255

)

96,314

88,237

144,296

Profit for the year

24,218

24,218

At 31st May 2026

(16,037

)

96,314

88,237

168,514

12.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st May 2026 and 31st May 2025:

31.5.26

31.5.25

£

£

Mr T Bostan

Balance outstanding at start of year

9,754

(26,467

)

Amounts advanced

31,195

84,132

Amounts repaid

(9,803

)

(47,911

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

31,146

9,754

The overdrawn director's loan account was repaid within 9 months of the year end 31/05/2026.

14.	RELATED PARTY DISCLOSURES

At the balance sheet date, the Company was owed £31,146 (2025: £9,754) from the directors. The balance is unsecured, interest-free and repayable on demand

15.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.

16.	GOING CONCERN

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.