Amthal Group Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13298415

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	5		3,002,009		3,002,009

			3,002,009		3,002,009
CURRENT ASSETS
Debtors	6	87		3
Cash at bank and in hand		315		227,831

		402		227,834
Creditors: Amounts Falling Due Within One Year	7	(310,485 )		(537,579 )

NET CURRENT ASSETS (LIABILITIES)			(310,083 )		(309,745 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,691,926		2,692,264

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(626,749 )

NET ASSETS			2,691,926		2,065,515

CAPITAL AND RESERVES
Called up share capital	8		6		6
Revaluation reserve			2,999,997		2,999,997
Profit and Loss Account			(308,077 )		(934,488 )

SHAREHOLDERS' FUNDS			2,691,926		2,065,515

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Amthal Group Holdings Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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

Mr J R Allam Director	Mr J Allam Director	Mr P J Rosenthal Director
Mr R M Paprotny Director
06/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Amthal Group Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13298415 . The registered office is Unit 1, Hatfield Road, Executive Park, St. Albans, Hertfordshire, AL1 4TA.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2. Statement of Compliance

The financial statements have been prepared 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.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

3.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

3.3. Significant judgements and estimations

No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.

No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.

3.4. Investments

The investment in the subsidiary has been revalued to reflect its fair value as at 30 June 2025. The revaluation ensurs that the carrying amount aligns with the subsidiary's current market value.

3.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.6. Interest Receivable

Interest income is recognised in the profit and loss account using the effective interest method.

3.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Amthal Group Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

3.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

4. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 July 2025	3,002,009

As at 30 June 2026	3,002,009

Provision
As at 1 July 2025	-

As at 30 June 2026	-

Net Book Value
As at 30 June 2026	3,002,009

As at 1 July 2025	3,002,009

6. Debtors

	2026	2025
	£	£
Due within one year
Corporation tax recoverable assets	84	-
Called up share capital not paid	3	3

	87	3

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	-	182
Accruals and deferred income	650	630
Amounts owed to associates	309,835	536,767

	310,485	537,579

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
6 Ordinary Shares of £ 1.00 each	6	6

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Amthal Group Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

9. Related Party Disclosures

During the year, company expenses were paid by Amthal Fire & Security Limited. There are no specific terms of

repayment or interest charged on this loan

Amthal Fire & Security Limited

Amthal Fire & Security Limited are under the ultimate control of the same individuals as the company.

	2026	2025
	£	£
At start of period	536,768	536,106
Advanced	726	662
Repaid	-227,661 309,834	- 536,768
At end of period

10. Controlling Parties

The company's ultimate controlling party are the Directors by virtue of their interest in the share capital of the company.

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