REGISTERED NUMBER: 11243554 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Acer Property Investments Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTOR:

Miss B E M Werakso

REGISTERED OFFICE:

Charter House, Wyvern Court

Stanier Way

Wyvern Business Park

Derby

Derbyshire

DE21 6BF

REGISTERED NUMBER:

11243554 (England and Wales)

ACCOUNTANTS:

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Acer Property Investments Limited for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Acer Property Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Acer Property Investments Limited and state those matters that we have agreed to state to the director of Acer Property Investments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Acer Property Investments Limited and its director for our work or for this report.

It is your duty to ensure that Acer Property Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Acer Property Investments Limited. You consider that Acer Property Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Acer Property Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

19 December 2025

FIXED ASSETS

Tangible assets

4

3,640

4,873

Investment property

5

701,539

701,539

705,179

706,412

CURRENT ASSETS

Stocks

-

207,306

Debtors

6

3,317

1,817

Prepayments and accrued income

981

790

Cash at bank and in hand

4,013

12,368

8,311

222,281

CREDITORS

Amounts falling due within one year

7

176,711

416,758

NET CURRENT LIABILITIES

(168,400

)

(194,477

)

TOTAL ASSETS LESS CURRENT LIABILITIES

536,779

511,935

CREDITORS

Amounts falling due after more than one year

8

(445,875

)

(364,637

)

PROVISIONS FOR LIABILITIES

(23,591

)

(38,542

)

ACCRUALS AND DEFERRED INCOME

(312

)

(288

)

NET ASSETS

67,001

108,468

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

10

116,976

102,026

Retained earnings

(49,976

)

6,441

67,001

108,468

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 19 December 2025 and were signed by:

Miss B E M Werakso - Director

1.	STATUTORY INFORMATION

Acer Property Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

50% on reducing balance

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

6,462

296

6,758

DEPRECIATION

At 1 April 2024

1,644

241

1,885

Charge for year

1,205

28

1,233

At 31 March 2025

2,849

269

3,118

NET BOOK VALUE

At 31 March 2025

3,613

27

3,640

At 31 March 2024

4,818

55

4,873

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

701,539

NET BOOK VALUE

At 31 March 2025

701,539

At 31 March 2024

701,539

Fair value at 31 March 2025 is represented by:

£

Valuation in 2021

65,737

Valuation in 2023

10,000

Valuation in 2024

64,831

Cost

560,971

701,539

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

560,971

560,971

Aggregate depreciation

(43,363

)

(32,143

)

Investment property was valued on an open market basis on 31 March 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,317

1,817

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

741

Other creditors

176,711

416,017

176,711

416,758

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

445,875

364,637

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

445,875

364,637

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

445,875

364,637

The Director has provided a personal guarantee to the Mortgage Lenders for the properties owned by the Company.

10.

RESERVES

Fair

value

reserve

£

At 1 April 2024

102,026

Transfers

14,950

At 31 March 2025

116,976