Acre 570 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04423099

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		950,000		950,000

			950,000		950,000
CURRENT ASSETS
Debtors	5	4,910		4,387
Cash at bank and in hand		17,390		12,758

		22,300		17,145
Creditors: Amounts Falling Due Within One Year	6	(671,466 )		(672,403 )

NET CURRENT ASSETS (LIABILITIES)			(649,166 )		(655,258 )

TOTAL ASSETS LESS CURRENT LIABILITIES			300,834		294,742

PROVISIONS FOR LIABILITIES
Deferred Taxation			(27,580 )		(27,580 )

NET ASSETS			273,254		267,162

CAPITAL AND RESERVES
Called up share capital	7		6		6
Other reserves			213,822		213,822
Profit and Loss Account			59,426		53,334

SHAREHOLDERS' FUNDS			273,254		267,162

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Acre 570 Limited

Balance Sheet (continued)

As At 30 September 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 4 December 2025 and were signed on its behalf by:

J.S. Challis

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Acre 570 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04423099 . The registered office is The Willows, 5 Meadway, Epsom, Surrey, KT19 8JZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. According to the Standard, investment properties have been modified to show fair value at the reporting end date.

2.2. Turnover

Turover represents income earned from the letting of properties. Rental income is recognised on a stratight line basis over the period of the tenancy agreement. Amounts invoiced in advance or in arrears are adjusted through accrued or deferred income.

2.3. Investment Properties

Investment properties, which are properties held to earn rentals and/ or capital appreciation, are initially recongised at cost, which include the purchase cost and any directly attributable expenditure. All investment properties are subsequently measured at fair value at the reporting end date. Fair value is determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.4. 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 financial 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 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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Acre 570 Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

2.6. Other reserves

Other reserves comprise the fair value adjustments on the company's investment properties. Any movement in the fair value of the investment properties during the year is transferred from the profit and loss account into these reserves as a reserve movement in the Statement of Changes in Equity. These reserves are non-distributable.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 October 2024 and 30 September 2025	950,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	741,720	741,720

The fair value of the investment properties has been arrived on the basis of valuation carried out by the directors at 30 September 2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	3,096	2,887
Other debtors	1,814	1,500

	4,910	4,387

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Acre 570 Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	1,429	1,896
Other creditors	662,665	662,665
Accruals and deferred income	7,372	7,842

	671,466	672,403

Included in Other creditors is £465,000 (2024: £465,000) of interest bearing loans owing to four of the shareholders/ directors or their close family members, and one of directors who is not a shareholder. Interest of 5% per annum is charged on these loans. Loan interest accrued in the year is due to be paid within 12 months of the year-end date.

Also included in Other creditors is £197,665 (2024: £197,665) of non-interest bearing loans owing to four of the shareholders/ directors or their close family members, and one of directors who is not a shareholder.

All the loans are repayable on demand and have therefore been included in Creditors: amounts falling within one year. However, the creditors do not intend to demand repayment of the loans for a period of 12 months from the balance sheet date.

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	6	6

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