Company registration number 8454577 (England and Wales)
AHSS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
AHSS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
AHSS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
3,118,500
3,118,500
Investments
4
812,109
812,109
3,930,609
3,930,609
Current assets
Debtors
5
7,767
7,663
Cash at bank and in hand
113,683
100,887
121,450
108,550
Creditors: amounts falling due within one year
6
(425,652)
(498,201)
Net current liabilities
(304,202)
(389,651)
Total assets less current liabilities
3,626,407
3,540,958
Creditors: amounts falling due after more than one year
7
(765,350)
(770,085)
Provisions for liabilities
(465,226)
(465,226)
Net assets
2,395,831
2,305,647
Capital and reserves
Called up share capital
8
100
100
Other reserves
1,395,677
1,395,677
Profit and loss reserves
1,000,054
909,870
Total equity
2,395,831
2,305,647
AHSS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 February 2026 and are signed on its behalf by:
A M A Dhuka
Director
Company registration number 8454577 (England and Wales)
AHSS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

AHSS Limited is a private company limited by shares incorporated in England and Wales. The registered office and principal place of business is Palmcroy House, 387 London Road, Croydon, CR0 3PB.

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, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis even though at the Statement of Financial Position date the Company's liabilities exceeded its assets by £304,202 (2024: £389,651).

The company meets its day to day working capital requirements from additional funds from its directors as considered necessary. Consequently, the financial statements have been prepared on the going concern basis on the grounds that the company directors will continue to provide ongoing support. The directors are currently exploring future investment opportunities.

1.3
Turnover

Turnover is recognised to the extent that i t is probable that the economic benefits will flow to the company

and the revenue can be reliably measured. Turnover is measured as the fair value of the rents receivable.

1.4
Investment property

Investment property is carried at fair value determined annually by the directors 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. Changes in fair value are recognised in the Income Statement.

1.5
Fixed asset investments

Interests in associates 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.

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.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

AHSS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

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

Financial instruments are recognised in the company's statement of financial position 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.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

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.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

AHSS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

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

2025
2024
Number
Number
Total
3
3
3
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
3,118,500
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
812,109
812,109
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
7,767
7,663
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,159
5,457
Trade creditors
4,200
4,033
Taxation and social security
68,695
75,082
Other creditors
347,598
413,629
425,652
498,201
AHSS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
6
Creditors: amounts falling due within one year
(Continued)
- 6 -

Bank loans are secured by way of a government guarantee under the terms of the Coronavirus Business Interruption Loan Scheme.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,284
6,019
Other creditors
764,066
764,066
765,350
770,085
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Share Capital of £1 each
100
100
100
100
9
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

2025
2024
Amounts due to related parties
£
£
Key management personnel
764,066
764,066
2025-03-31 2024-04-01 false false false 04 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity A M A Dhuka A A Dhuka H A A Dhuka 8454577 2024-04-01 2025-03-31 8454577 2025-03-31 8454577 2024-03-31 8454577 core:WithinOneYear 2025-03-31 8454577 core:WithinOneYear 2024-03-31 8454577 core:AfterOneYear 2025-03-31 8454577 core:AfterOneYear 2024-03-31 8454577 core:CurrentFinancialInstruments 2025-03-31 8454577 core:CurrentFinancialInstruments 2024-03-31 8454577 core:ShareCapital 2025-03-31 8454577 core:ShareCapital 2024-03-31 8454577 core:OtherMiscellaneousReserve 2025-03-31 8454577 core:OtherMiscellaneousReserve 2024-03-31 8454577 core:RetainedEarningsAccumulatedLosses 2025-03-31 8454577 core:RetainedEarningsAccumulatedLosses 2024-03-31 8454577 core:ShareCapitalOrdinaryShareClass1 2025-03-31 8454577 core:ShareCapitalOrdinaryShareClass1 2024-03-31 8454577 bus:Director1 2024-04-01 2025-03-31 8454577 2023-04-01 2024-03-31 8454577 2024-03-31 8454577 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 8454577 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 8454577 core:Non-currentFinancialInstruments 2025-03-31 8454577 core:Non-currentFinancialInstruments 2024-03-31 8454577 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 8454577 bus:OrdinaryShareClass1 2025-03-31 8454577 bus:OrdinaryShareClass1 2024-03-31 8454577 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 8454577 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 8454577 bus:FRS102 2024-04-01 2025-03-31 8454577 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 8454577 bus:Director2 2024-04-01 2025-03-31 8454577 bus:Director3 2024-04-01 2025-03-31 8454577 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP