AMH PROPERTY ORGANISATION LTD


Director	HUGHES, Andrew Michael


Registered Address	1 Barbers Wood Close
	High Wycombe
	HP12 4EW


Registered Number	13137331 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		315,892		322,496
			315,892		322,496
Current assets
Debtors		2,723		1,468
Cash at bank and on hand		327		217
		3,050		1,685
Creditors amounts falling due within one year	5	(112,979)		(112,336)
Net current assets (liabilities)			(109,929)		(110,651)
Total assets less current liabilities			205,963		211,845
Creditors amounts falling due after one year	6		(245,410)		(241,975)
Net assets			(39,447)		(30,130)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(39,547)		(30,230)
Shareholders' funds			(39,447)		(30,130)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 22 October 2026, and are signed on its behalf by:

HUGHES, Andrew Michael
Director
Registered Company No. 13137331

AMH PROPERTY ORGANISATION LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	At the balance sheet date the company had net liabilities of £39,447 (2025: £30,130 as restated). The company is reliant on the continued support of its director, related parties and lenders. The director has confirmed that this support will continue for at least twelve months from the date of approval of these financial statements and therefore considers it appropriate to prepare the financial statements on a going concern basis.

Going concern

At the balance sheet date the company had net liabilities of £39,447 (2025: £30,130 as restated). The company is reliant on the continued support of its director, related parties and lenders. The director has confirmed that this support will continue for at least twelve months from the date of approval of these financial statements and therefore considers it appropriate to prepare the financial statements on a going concern basis.

	Turnover policy
	Turnover represents rental income receivable from the letting of residential property, excluding value added tax. Rental income is recognised on a straight-line basis over the period of the tenancy.

	Finance costs
	Mortgage loans are initially recognised at the transaction price less directly attributable arrangement fees, and are subsequently measured at amortised cost. Arrangement fees are charged to profit or loss as finance costs over the term of the related loan. Interest payable is recognised in profit or loss as it accrues.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are initially recorded at cost and are subsequently stated at cost less accumulated depreciation and any accumulated impairment losses. The company's residential properties are held for letting and are accounted for under the cost model. Depreciation is charged so as to write off the cost of each asset over its expected useful life as follows:


		Straight line (years)
	Land and buildings	50

	Related parties
	At the balance sheet date the company owed £62,582 (2025: £62,582) to its director, Andrew Hughes. The company also owed £25,904 (2025: £24,854) to AMH Organisation Ltd, a related company, and £24,000 (2025: £24,000) to Katie Biglan. These balances are included in creditors falling due within one year.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Prior period adjustment
	The comparative figures have been restated to correct a prior period error. Arrangement fees added to the company's mortgage loans by the lenders were not recognised in the accounts for the year ended 31 January 2025. The loans have been restated to the lenders' balances less unamortised arrangement fees, with the fees amortised to profit or loss over the term of each fixed-rate product. The effect of the restatement is to increase creditors: amounts falling due after more than one year at 31 January 2025 by £2,588, from £239,387 to £241,975, and to increase net liabilities at that date from £27,542 to £30,130. The loss for the year ended 31 January 2025 increases by £1,683, from £4,831 to £6,514, with the balance of £905 relating to earlier periods.

Prior period adjustment

The comparative figures have been restated to correct a prior period error. Arrangement fees added to the company's mortgage loans by the lenders were not recognised in the accounts for the year ended 31 January 2025. The loans have been restated to the lenders' balances less unamortised arrangement fees, with the fees amortised to profit or loss over the term of each fixed-rate product. The effect of the restatement is to increase creditors: amounts falling due after more than one year at 31 January 2025 by £2,588, from £239,387 to £241,975, and to increase net liabilities at that date from £27,542 to £30,130. The loss for the year ended 31 January 2025 increases by £1,683, from £4,831 to £6,514, with the balance of £905 relating to earlier periods.

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 25	330,222
	At 31 January 26	330,222
	Depreciation and impairment
	At 01 February 25	7,725
	Charge for year	6,605
	At 31 January 26	14,330
	Net book value
	At 31 January 26	315,892
	At 31 January 25	322,496

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Other creditors	112,486	111,436
Accrued liabilities and deferred income	493	900
Total	112,979	112,336

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	245,410	241,975
Total	245,410	241,975

7.	Secured creditors
	The mortgage loans of £245,410 (2025: £241,975) are secured by fixed charges over the company's residential properties.