Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 false No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07884996 2024-01-01 2024-12-31 07884996 2022-07-01 2023-12-31 07884996 2024-12-31 07884996 2023-12-31 07884996 c:Director1 2024-01-01 2024-12-31 07884996 c:Director2 2024-01-01 2024-12-31 07884996 d:PlantMachinery 2024-01-01 2024-12-31 07884996 d:PlantMachinery 2024-12-31 07884996 d:PlantMachinery 2023-12-31 07884996 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07884996 d:FreeholdInvestmentProperty 2024-01-01 2024-12-31 07884996 d:FreeholdInvestmentProperty 2024-12-31 07884996 d:FreeholdInvestmentProperty 2023-12-31 07884996 d:CurrentFinancialInstruments 2024-12-31 07884996 d:CurrentFinancialInstruments 2023-12-31 07884996 d:Non-currentFinancialInstruments 2024-12-31 07884996 d:Non-currentFinancialInstruments 2023-12-31 07884996 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07884996 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07884996 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 07884996 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 07884996 d:ShareCapital 2024-12-31 07884996 d:ShareCapital 2023-12-31 07884996 d:RetainedEarningsAccumulatedLosses 2024-12-31 07884996 d:RetainedEarningsAccumulatedLosses 2023-12-31 07884996 c:OrdinaryShareClass1 2024-01-01 2024-12-31 07884996 c:OrdinaryShareClass1 2024-12-31 07884996 c:OrdinaryShareClass1 2023-12-31 07884996 c:FRS102 2024-01-01 2024-12-31 07884996 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07884996 c:FullAccounts 2024-01-01 2024-12-31 07884996 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07884996 2 2024-01-01 2024-12-31 07884996 6 2024-01-01 2024-12-31 07884996 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 07884996 A H INVESTMENTS LONDON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
A H INVESTMENTS LONDON LIMITED REGISTERED NUMBER: 07884996 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 133,998 |  | 178,664
Investments | 5 |  | 1,015,018 |  | 1,415,019
Investment property | 6 |  | 4,168,651 |  | 3,841,334
|  |  | 5,317,667 |  | 5,435,017
Current assets |  |  |  |  |
Stocks |  | 266,716 |  | 248,750 |
Debtors: amounts falling due within one year | 7 | 35,237 |  | 27,443 |
Cash at bank and in hand | 8 | 258,359 |  | 1,212,594 |
|  | 560,312 |  | 1,488,787 |
Creditors: amounts falling due within one year | 9 | (127,770) |  | (145,881) |
Net current assets |  |  | 432,542 |  | 1,342,906
Total assets less current liabilities |  |  | 5,750,209 |  | 6,777,923
Creditors: amounts falling due after more than one year | 10 |  | (4,620,784) |  | (5,593,354)
Net assets |  |  | 1,129,425 |  | 1,184,569
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 2 |  | 2
Profit and loss account |  |  | 1,129,423 |  | 1,184,567
|  |  | 1,129,425 |  | 1,184,569
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A H INVESTMENTS LONDON LIMITED REGISTERED NUMBER: 07884996 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 September 2025.
A M Binstock | J L Royston
Director | Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
A H INVESTMENTS LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
A H investments London Limited is a private company limited by shares and incorporated in England and Wales (Registration number 07884996). The registered office is 5 Hampstead Gate, 1a Frognal, London, United Kingdom, NW3 6AL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis. Accordingly the directors have continued to prepare the financial statements on the going concern basis. Page 3
A H INVESTMENTS LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 4
A H INVESTMENTS LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
A H INVESTMENTS LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 January 2024 | 231,780
| At 31 December 2024 | 231,780
| Depreciation |
| At 1 January 2024 | 53,116
| Charge for the year on owned assets | 44,666
| At 31 December 2024 | 97,782
| Net book value |
| At 31 December 2024 | 133,998
| At 31 December 2023 | 178,664
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A H INVESTMENTS LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Fixed asset investments
|  | Investments
|  | £
| Cost or valuation |
| At 1 January 2024 | 1,415,018
| Disposals | (400,000)
| At 31 December 2024 | 1,015,018
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2024 | 3,841,334
| Additions at cost | 327,430
| Disposals | (113)
| At 31 December 2024 | 4,168,651
The 2024 valuations were made by the directors, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Historic cost | 4,168,651 | 3,841,334
|  | 4,168,651 | 3,841,334
Page 7
A H INVESTMENTS LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 22,294 | 16,600
| Other debtors | 12,943 | 10,843
|  | 35,237 | 27,443
8. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 258,359 | 1,212,594
|  | 258,359 | 1,212,594
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Corporation tax | 95,839 | 131,201
| Other taxation and social security | 1,600 | 600
| Other creditors | 28,331 | 12,080
| Accruals and deferred income | 2,000 | 2,000
|  | 127,770 | 145,881
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other creditors | 4,620,784 | 5,593,354
|  | 4,620,784 | 5,593,354
Page 8
A H INVESTMENTS LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
11. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2023 - 2) Ordinary Shares shares of £1 each | 2 | 2
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