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REGISTERED NUMBER: 15058005 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 7 AUGUST 2023 TO 31 AUGUST 2024

FOR

ACCT INVESTMENTS LIMITED

ACCT INVESTMENTS LIMITED (REGISTERED NUMBER: 15058005)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 7 AUGUST 2023 TO 31 AUGUST 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


ACCT INVESTMENTS LIMITED (REGISTERED NUMBER: 15058005)

BALANCE SHEET
31 AUGUST 2024

Notes £   
FIXED ASSETS
Investment property 4 4,510,000

CURRENT ASSETS
Debtors 5 1,672
Cash at bank 25,850
27,522
CREDITORS
Amounts falling due within one year 6 (747,142 )
NET CURRENT LIABILITIES (719,620 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,790,380

CREDITORS
Amounts falling due after more than one year 7 (913,282 )
NET ASSETS 2,877,098

CAPITAL AND RESERVES
Called up share capital 2,850,660
Retained earnings 26,438
2,877,098

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ACCT INVESTMENTS LIMITED (REGISTERED NUMBER: 15058005)

BALANCE SHEET - continued
31 AUGUST 2024


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 Board of Directors and authorised for issue on 12 April 2025 and were signed on its behalf by:





A J Rogers - Director


ACCT INVESTMENTS LIMITED (REGISTERED NUMBER: 15058005)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 7 AUGUST 2023 TO 31 AUGUST 2024


1. STATUTORY INFORMATION

ACCT Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 15058005

Registered office: 15 West Street
Brighton
East Sussex
BN1 2RL

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Financial instruments
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 other administrative expenses.

Taxation
Taxation for the period comprises current 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 4,850,000
Disposals (340,000 )
At 31 August 2024 4,510,000
NET BOOK VALUE
At 31 August 2024 4,510,000

ACCT INVESTMENTS LIMITED (REGISTERED NUMBER: 15058005)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 7 AUGUST 2023 TO 31 AUGUST 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 1,672

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 13,862
Other creditors 733,280
747,142

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Bank loans 913,282

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 913,282