REGISTERED NUMBER: 14114530 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ACGH DEVELOPMENTS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A C Mason

REGISTERED OFFICE:

Nalken House

Unit 4a Noble Road

Upper Edmonton

London

N18 3BH

REGISTERED NUMBER:

14114530 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor

8th Floor, Becket House

36 Old Jewry

London

EC2R 8DD

CURRENT ASSETS

Stocks

142,376

142,376

Cash in hand

1

1

142,377

142,377

CREDITORS

Amounts falling due within one year

169,390

161,545

NET CURRENT LIABILITIES

(27,013

)

(19,168

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,013

)

(19,168

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(27,014

)

(19,169

)

(27,013

)

(19,168

)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

Mr A C Mason - Director

1.	STATUTORY INFORMATION

ACGH Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enter into basic financial instrument transactions that result in recognition of financial assets and liabilities.

Short term debtors are measured at transaction price, less impairment. Loan receivable are measured initially at fair value, net of transaction costs and are measured at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loan are measured initially at fair value net of transaction costs and subsequently at amortised cost using effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

The financial statements are prepared using the going concern basis. The director has considered relevant information, including the timing of the future cashflow and impact of subsequent events in making their assessment. The company's stock represents properties being developed. These developments are shown at the lower of cost, including associated cost and net realisable value. Once the development is completed, they will be disposed at the prevailing market value for a profit and will generate significant cash inflow to pay all outstanding liabilities

As part of the going concern assessment, the director has also taken into account the assurances from that the parent company that further funds will be made available to support the company's working capital requirements, if needed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Thurairatnam Sudarshan FCCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr A C Mason

Balance outstanding at start of year

(750

)

(750

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(750

)

(750

)

6.	ULTIMATE CONTROLLING PARTY

The director, Mr A C Mason is the ultimate controlling party by the virtue of his 100% shareholding of the parent company, Arc Group Holdings limited.