Registered number
08941177
AH & E INVESTMENTS LTD
Filleted Accounts
31 March 2024
AH & E INVESTMENTS LTD
Registered number: 08941177
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,385,441 2,386,711
Investments 4 74,700 74,700
2,460,141 2,461,411
Current assets
Debtors 5 33,119 14,348
Cash at bank and in hand 14,461 19,045
47,580 33,393
Creditors: amounts falling due within one year 6 (512,420) (530,509)
Net current liabilities (464,840) (497,116)
Total assets less current liabilities 1,995,301 1,964,295
Creditors: amounts falling due after more than one year 7 (1,832,057) (1,836,530)
Net assets 163,244 127,765
Capital and reserves
Called up share capital 100 100
Profit and loss account 163,144 127,665
Shareholders' funds 163,244 127,765
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Abraham Spitzer
Director
Approved by the board on 2 January 2025
AH & E INVESTMENTS LTD
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Fixtures, fittings, tools and equipment 25% Straight line
Investments
Investment properties are properties which are held to earn rental income. Investment properties are recognised initially at cost.

Subsequent to initial recognition
- Investment properties whose fair value can be measured reliably without undue cost or effort are held at fair value. Any gains or losses arising from changes in the fair value are recognised in the profit and loss account in the period that they arise; and
-No depreciation is provided in respect of investment properties applying the fair value model.

Investment property fair value is determined by the directors based on their understanding of property market conditions and the specific property concerned, using a sales valuation approach, derived from recent comparable transactions on the market, adjusted by applying discounts to reflect status of occupation and condition.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 April 2023 2,385,441 75,360 2,460,801
At 31 March 2024 2,385,441 75,360 2,460,801
Depreciation
At 1 April 2023 - 74,090 74,090
Charge for the year - 1,270 1,270
At 31 March 2024 - 75,360 75,360
Net book value
At 31 March 2024 2,385,441 - 2,385,441
At 31 March 2023 2,385,441 1,270 2,386,711
4 Investments
Other
investments
£
Cost
At 1 April 2023 74,700
At 31 March 2024 74,700
5 Debtors 2024 2023
£ £
Trade debtors 25,119 6,348
Other debtors 8,000 8,000
33,119 14,348
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors (2,152) -
Taxation and social security costs 19,661 14,539
Other creditors 494,911 515,970
512,420 530,509
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 1,832,057 1,836,530
8 Other information
AH & E INVESTMENTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
158 Cromwell Road
Salford
M6 6DE
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