AT & BMG Investment (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12916210 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AT & BMG INVESTMENT (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms K M A Chan

REGISTERED OFFICE:

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

BUSINESS ADDRESS:

291 Longwater Avenue

Green Park

Reading

Berkshire

RG2 6AB

REGISTERED NUMBER:

12916210 (England and Wales)

ACCOUNTANTS:

Bronsens Accountants Limited

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

118,172

-

Investment property

5

2,705,025

2,161,875

2,823,197

2,161,875

CURRENT ASSETS

Debtors

6

1,002

2,577

Cash at bank

105,668

52,703

106,670

55,280

CREDITORS

Amounts falling due within one year

7

2,323,543

1,660,776

NET CURRENT LIABILITIES

(2,216,873

)

(1,605,496

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

606,324

556,379

CREDITORS

Amounts falling due after more than one
year

8

(571,500

)

(571,500

)

PROVISIONS FOR LIABILITIES

10

(29,543

)

-

NET ASSETS/(LIABILITIES)

5,281

(15,121

)

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

5,181

(15,221

)

SHAREHOLDERS' FUNDS

5,281

(15,121

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 21 September 2026 and were signed by:

Ms K M A Chan - Director

1.	STATUTORY INFORMATION

AT & BMG Investment (UK) 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. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 have been prepared on a going concern basis on the understanding that the company has received assurances of support from the director in that she will not seek repayment of her loan to the company in preference to other creditors.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Motor vehicles

-

20% on reducing balance

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.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

147,715

At 31 December 2025

147,715

DEPRECIATION

Charge for year

29,543

At 31 December 2025

29,543

NET BOOK VALUE

At 31 December 2025

118,172

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

2,161,875

Additions

543,150

At 31 December 2025

2,705,025

NET BOOK VALUE

At 31 December 2025

2,705,025

At 31 December 2024

2,161,875

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

874

669

Prepayments

128

1,908

1,002

2,577

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other creditors

26,172

17,850

Directors' current accounts

2,281,284

1,630,671

Rents received in advance

9,898

5,146

Accrued expenses

6,189

7,109

2,323,543

1,660,776

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans - 2-5 years

571,500

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Bank loans

571,500

Arbuthnot Latham & Co Limited hold legal charges dated 29 April 2021, 26 November 2021, 7 December 2021 and 31 August 2022.These charges are fixed and floating over all investment property owned by the company.

10.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

Deferred tax

Accelerated capital allowances

29,543

-

Deferred

tax

£

Provided during year

29,543

Balance at 31 December 2025

29,543

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

100

Ordinary

£1

100