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Company Registration No. 12874011 (England and Wales)
ACN Property Holdings Limited Unaudited accounts for the year ended 31 December 2025
ACN Property Holdings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ACN Property Holdings Limited Company Information for the year ended 31 December 2025
Director
Alexander COPE-NORRIS
Company Number
12874011 (England and Wales)
Registered Office
BUILDING 46 MARLBOROUGH ROAD ROYAL ARSENAL LONDON SE18 6TA ENGLAND
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ACN Property Holdings Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
242,000
238,000
Current assets
Cash at bank and in hand
28
26
Creditors: amounts falling due within one year
5
(1,340)
(260)
Net current liabilities
(1,312)
(234)
Total assets less current liabilities
240,688
237,766
Creditors: amounts falling due after more than one year
6
(222,002)
(221,711)
Net assets
18,686
16,055
Capital and reserves
Called up share capital
100
100
Fair value reserve
25,700
21,700
Profit and loss account
(7,114)
(5,745)
Shareholders' funds
18,686
16,055
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 January 2026 and were signed on its behalf by
Alexander COPE-NORRIS Director Company Registration No. 12874011
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ACN Property Holdings Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
ACN Property Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 12874011. The registered office is BUILDING 46, MARLBOROUGH ROAD, ROYAL ARSENAL, LONDON, SE18 6TA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Incorporation
The company was incorporated on 11 September 2020.
Critical account judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Investment property
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss.
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ACN Property Holdings Limited Notes to the Accounts for the year ended 31 December 2025
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2025
£
Fair value at 1 January 2025
238,000
Net gain from fair value adjustments
4,000
At 31 December 2025
242,000
Fair value at 31 December 2025 is represent by: Valuation in 2022: £21,061 Valuation in 2023: £11,639 Valuation in 2024: (£11,000) Valuation in 2025: £4,000 Cost: £216,300 Total: £242,000 The investment properties were valued on an open market basis on 31 December 2025 by the Director.
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
1,340
260
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
222,002
221,711
7
Transactions with related parties
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable to the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
8
Controlling party
ACN Property Holdings Limited is controlled by AW Cope-Norris.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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