REGISTERED NUMBER: 05517106 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

SAC Investments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S M Ispani

Mrs A Ispani

REGISTERED OFFICE:

Grove House

1 Grove Place

Bedford

Bedfordshire

MK40 3JJ

REGISTERED NUMBER:

05517106 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Limited

Grove House

1 Grove Place

Bedford

Bedfordshire

MK40 3JJ

FIXED ASSETS

Tangible assets

5

-

107

Investment property

6

1,200,000

1,200,000

1,200,000

1,200,107

CURRENT ASSETS

Debtors

7

142,121

524,264

Investments

8

10,000

10,000

Cash at bank

3,501

4,530

155,622

538,794

CREDITORS

Amounts falling due within one year

9

12,018

11,575

NET CURRENT ASSETS

143,604

527,219

TOTAL ASSETS LESS CURRENT LIABILITIES

1,343,604

1,727,326

CREDITORS

Amounts falling due after more than one year

10

(817,826

)

(817,826

)

PROVISIONS FOR LIABILITIES

(193,016

)

(193,036

)

NET ASSETS

332,762

716,464

CAPITAL AND RESERVES

Allotted, called up and fully

paid share capital

100

100

Share premium

11,923

11,923

Revaluation reserve

12

815,829

815,829

Retained earnings

(495,090

)

(111,388

)

SHAREHOLDERS' FUNDS

332,762

716,464

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

S M Ispani - Director

1.	STATUTORY INFORMATION

SAC Investments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Fixtures and fittings

-

25% on cost

Investment property

Investment property is included at market value. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 February 2024

and 31 January 2025

4,980

DEPRECIATION

At 1 February 2024

4,873

Charge for year

107

At 31 January 2025

4,980

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

107

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

and 31 January 2025

1,200,000

NET BOOK VALUE

At 31 January 2025

1,200,000

At 31 January 2024

1,200,000

Fair value at 31 January 2025 is represented by:

£

Valuation in 2023

1,200,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

141,291

523,306

Prepayments

830

958

142,121

524,264

8.	CURRENT ASSET INVESTMENTS

31.1.25

31.1.24

£

£

Unlisted share investment

10,000

10,000

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Directors' current accounts

60

65

Accrued expenses

11,958

11,510

12,018

11,575

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans - 1-2 years

817,826

817,826

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.25

31.1.24

£

£

Bank loans

817,826

817,826

The above loans are secured against the company's investment properties.

12.

RESERVES

Revaluation

reserve

£

At 1 February 2024

and 31 January 2025

815,829

13.	RELATED PARTY DISCLOSURES

There are outstanding balances from companies which Mr Ispani is also a director.

During the year the loan to Pontis Ltd of £381,455.06 has been written off as a bad debt.

The total balance if intercompany loans at year end is £141,290.58 (2024 £523,305.71).

The directors consider the loans to be repayable after more than 12 months.