Amthal Investments (Midlands) Limited

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

1. General Information

Amthal Investments (Midlands) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14994251 . 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. 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.

3.4. 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:

3.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3.6. 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.

3.7. Interest Receivable

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

3.8. Interest Payable

Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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Amthal Investments (Midlands) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

3.9. 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.

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.

3.10. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

4. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

5. Tangible Assets

	Investment Properties
	£
Cost
As at 1 July 2025	303,048
Disposals	(303,048 )

As at 30 June 2026	-

Net Book Value
As at 30 June 2026	-

As at 1 July 2025	303,048

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	3,000
Amounts owed by subsidiaries	-	33,364

	-	36,364

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Amthal Investments (Midlands) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	-	6,929
VAT	-	1,346
Accruals and deferred income	-	525
Directors' loan accounts	-	299,997

	-	308,797

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

9. Related Party Disclosures

Amthal Fire & Security Limited

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

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.

	30 June 2026	30 June 2025
	£	£
At start of period	(33,364)	1,500
Advanced	667	1,136
Repaid	0	(36,000)
At end of period	(32,697)	(33,364)

10. Controlling Parties

The ultimate controlling party are the directors, by virtue of their joint shareholding.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		-		303,048

			-		303,048
CURRENT ASSETS
Debtors	6	-		36,364
Cash at bank and in hand		-		5,188

		-		41,552
Creditors: Amounts Falling Due Within One Year	7	-		(308,797 )

NET CURRENT ASSETS (LIABILITIES)			-		(267,245 )

TOTAL ASSETS LESS CURRENT LIABILITIES			-		35,803

NET ASSETS			-		35,803

CAPITAL AND RESERVES
Called up share capital	8		3		3
Profit and Loss Account			(3 )		35,800

SHAREHOLDERS' FUNDS			-		35,803

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