Acorah Software Products - Accounts Production 19.2.450 false true true 31 August 2024 1 September 2023 false 18 May 2026 1 September 2024 31 August 2025 31 August 2025 00654814 Mr A Davison Mr M Davison Mr T Davison Mr A Davison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00654814 2024-08-31 00654814 2025-08-31 00654814 2024-09-01 2025-08-31 00654814 frs-core:CurrentFinancialInstruments 2025-08-31 00654814 frs-core:ShareCapital 2025-08-31 00654814 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 00654814 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 00654814 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 00654814 frs-bus:SmallEntities 2024-09-01 2025-08-31 00654814 frs-bus:Audited 2024-09-01 2025-08-31 00654814 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 00654814 frs-core:CostValuation 2024-08-31 00654814 frs-core:AdditionsToInvestments 2025-08-31 00654814 frs-core:DisposalsRepaymentsInvestments 2025-08-31 00654814 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2025-08-31 00654814 frs-core:CostValuation 2025-08-31 00654814 frs-core:ListedExchangeTraded 2025-08-31 00654814 frs-core:ListedExchangeTraded 2024-08-31 00654814 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-31 00654814 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-08-31 00654814 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-08-31 00654814 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2025-08-31 00654814 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-08-31 00654814 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-31 00654814 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-08-31 00654814 frs-core:UnlistedNon-exchangeTraded 2025-08-31 00654814 frs-core:UnlistedNon-exchangeTraded 2024-08-31 00654814 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 00654814 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 00654814 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 00654814 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 00654814 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 00654814 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 00654814 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 00654814 frs-bus:Director1 2024-09-01 2025-08-31 00654814 frs-bus:Director2 2024-09-01 2025-08-31 00654814 frs-bus:Director3 2024-09-01 2025-08-31 00654814 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 00654814 frs-countries:EnglandWales 2024-09-01 2025-08-31 00654814 2023-08-31 00654814 2024-08-31 00654814 2023-09-01 2024-08-31 00654814 frs-core:CurrentFinancialInstruments 2024-08-31 00654814 frs-core:ShareCapital 2024-08-31 00654814 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 00654814
A.M.B.Investments Limited
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 00654814
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 9,680,000 9,465,000
Investments 5 7,796,214 7,299,683
17,476,214 16,764,683
CURRENT ASSETS
Debtors 6 116,512 296,719
Cash at bank and in hand 1,040,461 329,342
1,156,973 626,061
Creditors: Amounts Falling Due Within One Year 7 (340,100 ) (242,539 )
NET CURRENT ASSETS (LIABILITIES) 816,873 383,522
TOTAL ASSETS LESS CURRENT LIABILITIES 18,293,087 17,148,205
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,496,727 ) (1,333,302 )
NET ASSETS 16,796,360 15,814,903
CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Profit and Loss Account 16,794,360 15,812,903
SHAREHOLDERS' FUNDS 16,796,360 15,814,903
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 A Davison
Director
09/05/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
A.M.B.Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00654814 . The registered office is 58 St Aidans Road, St George, Bristol, BS5 8RS.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes rental income received from investment properties.
2.4. 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.
2.5. Financial Instruments
Listed investments are measured at fair value, which is the market value per the stock exchange.  Unlisted investments are measured at the lower of cost and net realisable value where fair value cannot be measured reliably, except for shares in associates which are measured at cost.  Gains and losses arising from these changes are included in the statement of comprehensive income and retained earnings in the period in which they occur and deferred tax is provided on these movements.  
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
4. Investment Property
2025
£
Fair Value
As at 1 September 2024 9,465,000
Disposals (250,000 )
Fair value adjustments 465,000
As at 31 August 2025 9,680,000
Investment properties were revalued at 3 September 2025 on an open market for existing use basis by Hartnell Taylor Cook.
5. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 September 2024 7,156,279 143,404 7,299,683
Additions 2,394,240 - 2,394,240
Disposals (2,195,528 ) - (2,195,528 )
Fair value adjustments 297,819 - 297,819
As at 31 August 2025 7,652,810 143,404 7,796,214
Provision
As at 1 September 2024 - - -
As at 31 August 2025 - - -
Net Book Value
As at 31 August 2025 7,652,810 143,404 7,796,214
As at 1 September 2024 7,156,279 143,404 7,299,683
Listed investments are measured at fair value, which is the market value per the stock exchange.  Unlisted investments are measured at the lower of cost and net realisable value where fair value cannot be measured reliably, except for shares in associates which are measured at cost.  Gains and losses arising from these changes are included in the statement of comprehensive income and retained earnings in the period in which they occur and deferred tax is provided on these movements.  
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 41,137 15,346
Other debtors 75,375 281,373
116,512 296,719
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 60,796 82,445
Other creditors 96,576 121,564
Taxation and social security 182,728 38,530
340,100 242,539
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,000 2,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are £1,464,989 (2024: £1,484,532).
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Audit Information
The auditor's report on the accounts of A.M.B.Investments Limited for the year ended 31 August 2025 was unqualified.
The auditor's report was signed by Nicolas Michael FCA (Senior Statutory Auditor) for and on behalf of Charlton Baker (Bristol) Limited , Statutory Auditor.
Page 4