IRIS Accounts Production v25.3.0.601 15058005 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15058005 2024-08-31 15058005 2025-08-31 15058005 2024-09-01 2025-08-31 15058005 2023-08-06 15058005 2023-08-07 2024-08-31 15058005 2024-08-31 15058005 ns15:EnglandWales 2024-09-01 2025-08-31 15058005 ns14:PoundSterling 2024-09-01 2025-08-31 15058005 ns10:Director1 2024-09-01 2025-08-31 15058005 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15058005 ns10:SmallEntities 2024-09-01 2025-08-31 15058005 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15058005 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 15058005 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15058005 ns10:FullAccounts 2024-09-01 2025-08-31 15058005 ns5:CurrentFinancialInstruments 2025-08-31 15058005 ns5:CurrentFinancialInstruments 2024-08-31 15058005 ns5:Non-currentFinancialInstruments 2025-08-31 15058005 ns5:Non-currentFinancialInstruments 2024-08-31 15058005 ns5:ShareCapital 2025-08-31 15058005 ns5:ShareCapital 2024-08-31 15058005 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 15058005 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 15058005 ns10:RegisteredOffice 2024-09-01 2025-08-31 15058005 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 15058005 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 15058005 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-08-31 15058005 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-08-31

REGISTERED NUMBER: 15058005 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| ACCT INVESTMENTS LIMITED |

ACCT INVESTMENTS LIMITED (REGISTERED NUMBER: 15058005) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

ACCT INVESTMENTS LIMITED (REGISTERED NUMBER: 15058005) |

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,736,000 |  | 4,510,000 |  |

CURRENT ASSETS

Debtors | 5 | 1,870 |  | 1,672 |  |

Cash at bank | 779,380 |  | 25,850 |  |

781,250 |  | 27,522 |  |

CREDITORS

Amounts falling due within one year | 6 | (853,783 | ) | (747,142 | ) |

NET CURRENT LIABILITIES | (72,533 | ) | (719,620 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,663,467 |  | 3,790,380 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (913,282 | ) |

NET ASSETS | 2,663,467 |  | 2,877,098 |  |

CAPITAL AND RESERVES

Called up share capital | 2,866,770 |  | 2,850,660 |  |

Retained earnings | (203,303 | ) | 26,438 |  |

2,663,467 |  | 2,877,098 |  |

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

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

ACCT INVESTMENTS LIMITED (REGISTERED NUMBER: 15058005) |

BALANCE SHEET - continued

31 AUGUST 2025

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 31 October 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 YEAR ENDED 31 AUGUST 2025

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 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.

| 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 year 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

ACCT INVESTMENTS LIMITED (REGISTERED NUMBER: 15058005) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024 | 4,510,000 |  |

| Disposals | (1,640,000 | ) |

| Revaluations | (134,000 | ) |

| At 31 August 2025 | 2,736,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,736,000 |  |

| At 31 August 2024 | 4,510,000 |  |

| If investment properties had not been revalued, they would have been included at the historical cost £2,870,000 (2024: £4,510,000).

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 1,870 |  | 1,672 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 239,122 |  | - |  |

| Taxation and social security | 7,038 |  | 13,862 |  |

| Other creditors | 607,623 |  | 733,280 |  |

853,783 |  | 747,142 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| 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 |  |