Archos Investments Limited 11261746 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is management of rental accomodation Digita Accounts Production Advanced 6.30.9574.0 true 11261746 2024-04-01 2025-03-31 11261746 2025-03-31 11261746 bus:OrdinaryShareClass1 bus:OtherShareType 2025-03-31 11261746 core:CurrentFinancialInstruments 2025-03-31 11261746 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11261746 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 11261746 core:ConstructionInProgressAssetsUnderConstruction 2025-03-31 11261746 core:FurnitureFittingsToolsEquipment 2025-03-31 11261746 core:MotorVehicles 2025-03-31 11261746 bus:SmallEntities 2024-04-01 2025-03-31 11261746 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11261746 bus:FilletedAccounts 2024-04-01 2025-03-31 11261746 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11261746 bus:RegisteredOffice 2024-04-01 2025-03-31 11261746 bus:Director1 2024-04-01 2025-03-31 11261746 bus:OrdinaryShareClass1 bus:OtherShareType 2024-04-01 2025-03-31 11261746 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11261746 bus:Agent1 2024-04-01 2025-03-31 11261746 core:ConstructionInProgressAssetsUnderConstruction 2024-04-01 2025-03-31 11261746 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 11261746 core:MotorVehicles 2024-04-01 2025-03-31 11261746 core:VehiclesPlantMachinery 2024-04-01 2025-03-31 11261746 core:OtherRelatedParties 2024-04-01 2025-03-31 11261746 countries:EnglandWales 2024-04-01 2025-03-31 11261746 2024-03-31 11261746 core:ConstructionInProgressAssetsUnderConstruction 2024-03-31 11261746 core:FurnitureFittingsToolsEquipment 2024-03-31 11261746 core:MotorVehicles 2024-03-31 11261746 2023-04-01 2024-03-31 11261746 2024-03-31 11261746 bus:OrdinaryShareClass1 bus:OtherShareType 2024-03-31 11261746 core:CurrentFinancialInstruments 2024-03-31 11261746 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 11261746 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 11261746 core:ConstructionInProgressAssetsUnderConstruction 2024-03-31 11261746 core:FurnitureFittingsToolsEquipment 2024-03-31 11261746 core:MotorVehicles 2024-03-31 11261746 core:RevaluationReserve core:LandBuildings 2023-04-01 2024-03-31 11261746 core:LandBuildings 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11261746

Archos Investments Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2025

Archos Investments Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 8

Archos Investments Limited

Company Information

Director | D Eikosipentarchos

Registered office | 236 Old Christchurch Road Bournemouth BH1 1PE

Accountants | Keith Powers FCA Chartered Accountant13 Ambleside Botley Southampton SO30 2NS

Archos Investments Limited

(Registration number: 11261746)
Abridged Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,427,821 | 1,231,855
Current assets |  |  |
Debtors |  | 5,612 | 1,000
Cash at bank and in hand |  | 7,349 | 51,879
|  | 12,961 | 52,879
Creditors: Amounts falling due within one year |  | (4,018) | (10,769)
Net current assets |  | 8,943 | 42,110
Total assets less current liabilities |  | 2,436,764 | 1,273,965
Creditors: Amounts falling due after more than one year |  | (2,072,878) | (887,205)
Accruals and deferred income |  | (8,550) | (8,550)
Net assets |  | 355,336 | 378,210
Capital and reserves |  |  |
Called up share capital | 5 | 1 | 1
Revaluation reserve |  | 342,167 | 342,167
Retained earnings |  | 13,168 | 36,042
Shareholders' funds |  | 355,336 | 378,210

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Archos Investments Limited

(Registration number: 11261746)
Abridged Balance Sheet as at 31 March 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 March 2026

......................................... D Eikosipentarchos Director

Archos Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
236 Old Christchurch Road
Bournemouth
BH1 1PE

These financial statements were authorised for issue by the director on 5 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Archos Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% straight line

Investment property

Investment properties are not depreciated as it is considered that the increase in market value will compensate for any loss in value through wear and tear.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Archos Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Archos Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Properties under construction £ | Total £
Cost or valuation
At 1 April 2024 | 1,550 | 4,800 | 1,229,455 | 1,235,805
Additions | 302 | - | 1,197,216 | 1,197,518
At 31 March 2025 | 1,852 | 4,800 | 2,426,671 | 2,433,323
Depreciation
At 1 April 2024 | 350 | 3,600 | - | 3,950
Charge for the year | 352 | 1,200 | - | 1,552
At 31 March 2025 | 702 | 4,800 | - | 5,502
Carrying amount
At 31 March 2025 | 1,150 | - | 2,426,671 | 2,427,821
At 31 March 2024 | 1,200 | 1,200 | 1,229,455 | 1,231,855

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

6 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 342,167 | 342,167

Archos Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

7 | Related party transactions

Summary of transactions with other related parties

The company is under the control of the director, D Eikospentarchos, who owns 100% of the issued equity share capital.
Included in loans and borrowings is an amount loaned to the company by the director of £441,360 (2024: £597,003). The loan is unsecured, free of interest and has no fixed terms of repayment.
Also included in loans and borrowings is an amount of £167,464 (2024: £145,065) due to companies under the control of the director. These loans are unsecured, free of interest and have no fixed terms of repayment.
Except as disclosed elsewhere in these accounts, there were no transactions with related parties requiring disclosure in terms of S1a of FRS102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland, or the Companies Act, 2006.