A. H. Austin (London) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00570463 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

A. H. Austin (London) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A G Austin

SECRETARY:

Miss S J Austin

REGISTERED OFFICE:

Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

REGISTERED NUMBER:

00570463 (England and Wales)

ACCOUNTANTS:

DJH Liverpool

3rd Floor Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

FIXED ASSETS

Tangible assets

4

-

1,723,900

Investments

5

384,250

Investment property

6

1,488,900

-

1,873,150

2,108,150

CURRENT ASSETS

Debtors

7

2,022

1,773

Cash at bank

489,138

287,830

491,160

289,603

CREDITORS

Amounts falling due within one year

8

19,661

22,155

NET CURRENT ASSETS

471,499

267,448

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,344,649

2,375,598

PROVISIONS FOR LIABILITIES

9

78,750

53,537

NET ASSETS

2,265,899

2,322,061

CAPITAL AND RESERVES

Called up share capital

2,700

Revaluation reserve

10

-

405,134

Capital redemption reserve

3,650

Retained earnings

2,259,549

1,910,577

SHAREHOLDERS' FUNDS

2,265,899

2,322,061

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 December 2025 and were signed by:

Mr A G Austin - Director

1.	STATUTORY INFORMATION

A. H. Austin (London) 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.

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.

Turnover

Turnover represents income from lettings

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Computer equipment

-

33% on cost

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.

Taxation

Taxation for the year comprises current and deferred 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 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

equipment

Totals

£

COST

At 1 September 2024

1,723,900

2,608

1,726,508

Reclassification/transfer

(1,723,900

)

-

(1,723,900

)

At 31 August 2025

-

2,608

DEPRECIATION

At 1 September 2024

and 31 August 2025

-

2,608

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

1,723,900

-

1,723,900

5.	FIXED ASSET INVESTMENTS

The market value of investments at 31 August 2025 is £476.952, the historical cost accounting method has been applied

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Disposals

(235,000

)

Reclassification/transfer

1,723,900

At 31 August 2025

1,488,900

NET BOOK VALUE

At 31 August 2025

1,488,900

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

2,022

1,773

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Taxation and social security

13,325

12,621

Other creditors

6,336

9,534

19,661

22,155

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

Deferred tax provision

78,750

53,537

Deferred tax

£

Balance at 1 September 2024

53,537

Provided during year

25,213

Timing differences

Balance at 31 August 2025

78,750

10.

RESERVES

Revaluation

reserve

£

At 1 September 2024

405,134

Reclassification

(405,134

)

At 31 August 2025

-

11.	ULTIMATE CONTROLLING PARTY

Mr A G Austin is the ultimate controlling party.