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REGISTERED NUMBER: 13030890 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Aaa Investment Group Ltd

Aaa Investment Group Ltd (Registered number: 13030890)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aaa Investment Group Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: I Lyons





SECRETARY: I Lyons





REGISTERED OFFICE: 43-45 Merton Road
Liverpool
Liverpool
Merseyside
L20 7AP





REGISTERED NUMBER: 13030890 (England and Wales)





ACCOUNTANTS: Craig Callum Associates Ltd
Landmark House
43-45 Merton Road
Bootle
Liverpool
Merseyside
L20 7AP

Aaa Investment Group Ltd (Registered number: 13030890)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,776 495
Investment property 5 585,000 453,194
588,776 453,689

CURRENT ASSETS
Debtors 6 - 23,516
Cash at bank 327 47,447
327 70,963
CREDITORS
Amounts falling due within one year 7 31,619 25,277
NET CURRENT (LIABILITIES)/ASSETS (31,292 ) 45,686
TOTAL ASSETS LESS CURRENT
LIABILITIES

557,484

499,375

CREDITORS
Amounts falling due after more than one
year

8

533,976

461,556
NET ASSETS 23,508 37,819

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 10 (10,236 ) -
Retained earnings 33,743 37,818
SHAREHOLDERS' FUNDS 23,508 37,819

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Aaa Investment Group Ltd (Registered number: 13030890)

Balance Sheet - continued
30 November 2023


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 29 August 2024 and were signed by:





I Lyons - Director


Aaa Investment Group Ltd (Registered number: 13030890)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Aaa Investment Group Ltd 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.

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 as modified by the revaluation of certain assets.

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.
Plant and machinery etc - 25% 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 or deferred taxation assets and liabilities are not discounted.

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 (2022 - NIL).

Aaa Investment Group Ltd (Registered number: 13030890)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 880
Additions 4,540
At 30 November 2023 5,420
DEPRECIATION
At 1 December 2022 385
Charge for year 1,259
At 30 November 2023 1,644
NET BOOK VALUE
At 30 November 2023 3,776
At 30 November 2022 495

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2022 453,194
Additions 235,502
Disposals (93,460 )
Revaluations (10,236 )
At 30 November 2023 585,000
NET BOOK VALUE
At 30 November 2023 585,000
At 30 November 2022 453,194

Fair value at 30 November 2023 is represented by:
£   
Valuation in 2023 (10,236 )
Cost 595,236
585,000

If investment properties had not been revalued they would have been included at the following historical cost:

30.11.23 30.11.22
£    £   
Cost 595,236 -

Investment properties were valued on an open market basis on 30 November 2023 by Lyons Estate Agents Ltd .

Aaa Investment Group Ltd (Registered number: 13030890)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors - 23,516

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 840 720
Taxation and social security 12,337 10,778
Other creditors 18,442 13,779
31,619 25,277

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 416,676 246,287
Other creditors 117,300 215,269
533,976 461,556

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 416,676 246,287

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Bank loans 416,676 246,287

There are fixed charges over the company's property investments.

10. RESERVES
Fair
value
reserve
£   
Fair Value Reserve (10,236 )

At 30 November 2023 (10,236 )

Aaa Investment Group Ltd (Registered number: 13030890)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
I Lyons
Balance outstanding at start of year (939 ) (963 )
Amounts advanced 619 24
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (320 ) (939 )

12. RELATED PARTY DISCLOSURES

During the year, total dividends of £14,000 (2022 - £9,000) were paid to the director .

13. ULTIMATE CONTROLLING PARTY

The controlling party is I Lyons.