Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10787118 Mr Niketan Patel Mrs Rebecca Patel Mrs Rebecca Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10787118 2024-05-31 10787118 2025-05-31 10787118 2024-06-01 2025-05-31 10787118 frs-core:CurrentFinancialInstruments 2025-05-31 10787118 frs-core:ShareCapital 2025-05-31 10787118 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10787118 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10787118 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10787118 frs-bus:SmallEntities 2024-06-01 2025-05-31 10787118 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10787118 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10787118 frs-bus:Director1 2024-06-01 2025-05-31 10787118 frs-bus:Director2 2024-06-01 2025-05-31 10787118 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 10787118 frs-core:CurrentFinancialInstruments 1 2025-05-31 10787118 frs-countries:EnglandWales 2024-06-01 2025-05-31 10787118 2023-05-31 10787118 2024-05-31 10787118 2023-06-01 2024-05-31 10787118 frs-core:CurrentFinancialInstruments 2024-05-31 10787118 frs-core:ShareCapital 2024-05-31 10787118 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 10787118 frs-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: 10787118
108 Properties Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
GMS FC Limited
1 London Road
Ipswich
Suffolk
IP1 2HA
108 Properties Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2

Page 1
108 Properties Investments Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10787118

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,318,487 |  | 1,181,168
|  |  | 1,318,487 |  | 1,181,168
CURRENT ASSETS
Cash at bank and in hand |  | 8,885 |  | 21,695 |
|  | 8,885 |  | 21,695 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,446,533 ) |  | (1,313,028 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,437,648 ) |  | (1,291,333 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (119,161 ) |  | (110,165 )
NET LIABILITIES |  |  | (119,161 ) |  | (110,165 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | (119,163 ) |  | (110,167 )
SHAREHOLDERS' FUNDS |  |  | (119,161) |  | (110,165)

For the year ending 31 May 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.
On behalf of the board

Mr Niketan Patel Director
12th February 2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
108 Properties Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
108 Properties Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10787118 . The registered office is 1 London Road, Ipswich, Suffolk, IP1 2HA.
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.
2.2. Investment Properties
All investment properties are carried at fair value 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | 1,181,168
Additions | 137,319
As at 31 May 2025 | 1,318,487

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 13,607 |  | -
Other creditors | 1,426,067 |  | 1,310,909
Credit Card | 4,955 |  | 83
Accruals and deferred income | 1,140 |  | 1,140
Directors' loan accounts | 764 |  | 896
| 1,446,533 |  | 1,313,028

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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