Company registration number 14344492 (England and Wales)
AH & CO GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AH & CO GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
AH & CO GROUP LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
2,308,357
-
0
Investments
4
2,852,087
2,789,390
5,160,444
2,789,390
Current assets
Cash at bank and in hand
85,618
103,033
Creditors: amounts falling due within one year
6
(1,452,971)
(1,037,128)
Net current liabilities
(1,367,353)
(934,095)
Total assets less current liabilities
3,793,091
1,855,295
Creditors: amounts falling due after more than one year
7
(2,369,692)
(650,000)
Net assets
1,423,399
1,205,295
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
1,423,299
1,205,195
Total equity
1,423,399
1,205,295

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 December 2025 and are signed on its behalf by:
Mr P H Sanderson
Director
Company registration number 14344492 (England and Wales)
AH & CO GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

AH & Co Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 14A Mead Way, Shuttleworth Mead Business Park, Padiham, Burnley, Lancashire, BB12 7NG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The company is reliant upon the financial support of its subsidiar true ies in order to meet its liabilities as they fall due. The directors have indicated that this support will continue for the foreseeable future and, as a result, have continued to adopt the going concern basis in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

AH & CO GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

AH & CO GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Investment property
2025
£
Fair value
At 1 October 2024
-
0
Additions
2,308,357
At 30 September 2025
2,308,357

The investment property was acquired during the year under review from a third party. The directors are of the opinion that the market value of the investment proper ty is not significantly differ ent from its historic cost, as recorded in the balance sheet.

4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2,852,087
2,789,390
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 October 2024
2,789,390
Additions
62,697
At 30 September 2025
2,852,087
Carrying amount
At 30 September 2025
2,852,087
At 30 September 2024
2,789,390
5
Subsidiaries

Details of the company's subsidiaries at 30 September 2025 are as follows:

AH & CO GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
5
Subsidiaries
(Continued)
- 5 -
Name of undertaking
Address
Class of
% Held
shares held
Direct
Indirect
AH & Co Holdings Limited
1
Ordinary
100.00
-
Albert Harrison & Co Limited
1
Ordinary
0
100.00

Registered office addresses (all UK unless otherwise indicated):

1
Unit 14a Mead Way, Shuttleworth Mead Business Park. Padiham, Lancashire, BB12 7NG
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
52,375
-
0
Amounts owed to group undertakings
1,151,583
807,260
Corporation tax
-
0
6
Other creditors
249,013
229,862
1,452,971
1,037,128

During the year, the company operated a loan account with the directors. At the balance sheet date, the company owed P Sanderson an amount of £29,940 (202 4: £29,940) and C McKenna an amount of £19,960 (202 4: £19,960).

Other creditors also includes £1 62,697 (202 4:£1 50,130) of redeemable p reference shares.

The redeemable preference shares in issue are entitled to an annual dividend at a rate of 3.5%.

The bank loans relate to mortgage borrowings and are secured by fixed charges over the investment propert y concerned.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,869,692
-
0
Other creditors
500,000
650,000
2,369,692
650,000
Creditors which fall due after five years are payable as follows:
Payable other than by instalments
1,791,937
250,000

Other creditors comprise £50 0,000 (202 4: £6 50,000) redeemable preference shares. The preference shares carry a fixed rate dividend of 3.5% on the nominal value of each preference share.

The bank loans and overdrafts relate to mortgage borrowings and are secured by fixed charges over the investment property concerned.

AH & CO GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary of £1 each
60
60
60
60
B Ordinary of £1 each
40
40
40
40
100
100
100
100
2025
2024
2025
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
A Preference of £1 each
600,000
750,000
600,000
750,000
B Preference of £1 each
62,697
50,130
62,697
50,130
662,697
800,130
662,697
800,130
Preference shares classified as liabilities
662,697
800,130
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