Amelio Utilities Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: NI721461

		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,120,285

			1,120,285
CURRENT ASSETS
Debtors	5	12,990
Cash at bank and in hand		5,821

		18,811
Creditors: Amounts Falling Due Within One Year	6	(83,756 )

NET CURRENT ASSETS (LIABILITIES)			(64,945 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,055,340

Creditors: Amounts Falling Due After More Than One Year	7		(1,051,675 )

NET ASSETS			3,665

CAPITAL AND RESERVES
Called up share capital	8		120
Profit and Loss Account			3,545

SHAREHOLDERS' FUNDS			3,665

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Amelio Utilities Holdings Limited

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Catherine O'Neill

Director

04/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Amelio Utilities Holdings Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI721461 . The registered office is 2 Hannahstown Hill, Belfast, BT17 0LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	1% straight line
Fixtures & Fittings	25% straight line

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 19 September 2024	-	-	-
Additions	1,099,810	30,466	1,130,276

As at 31 December 2025	1,099,810	30,466	1,130,276

Depreciation
As at 19 September 2024	-	-	-
Provided during the period	8,347	1,644	9,991

As at 31 December 2025	8,347	1,644	9,991

...CONTINUED

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Amelio Utilities Holdings Limited

Notes to the Financial Statements (continued)

For the Period 19 September 2024 to 31 December 2025

Net Book Value
As at 31 December 2025	1,091,463	28,822	1,120,285

As at 19 September 2024	-	-	-

5. Debtors

	31 December 2025
	£
Due within one year
Trade debtors	12,825
Other debtors	165

	12,990

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	6,664
Bank loans and overdrafts	76,292
Other creditors	800

	83,756

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025
	£
Bank loans	645,915
Amounts owed to participating interests	405,760

	1,051,675

8. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	120

9. Related Party Transactions

At the year end, amounts due to companies under common control and influence amounted to £405,760 . The balances are unsecured, interest-free and repayable on demand.

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