Caseware UK (AP4) 2025.0.111 2025.0.111 2026-02-28 2026-02-28 true true false 2024-09-26 false No description of principal activity 0 0 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15981011 2024-09-25 15981011 2024-09-26 2026-02-28 15981011 2024-09-25 2024-09-25 15981011 2026-02-28 15981011 c:CompanySecretary1 2024-09-26 2026-02-28 15981011 c:Director1 2024-09-26 2026-02-28 15981011 c:Director2 2024-09-26 2026-02-28 15981011 c:Director3 2024-09-26 2026-02-28 15981011 c:Director4 2024-09-26 2026-02-28 15981011 c:Director5 2024-09-26 2026-02-28 15981011 c:RegisteredOffice 2024-09-26 2026-02-28 15981011 d:FreeholdInvestmentProperty 2024-09-26 2026-02-28 15981011 d:FreeholdInvestmentProperty 2026-02-28 15981011 d:FreeholdInvestmentProperty 2 2024-09-26 2026-02-28 15981011 d:CurrentFinancialInstruments 2026-02-28 15981011 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 15981011 d:ShareCapital 2026-02-28 15981011 d:RetainedEarningsAccumulatedLosses 2026-02-28 15981011 d:OtherDeferredTax 2026-02-28 15981011 c:FRS102 2024-09-26 2026-02-28 15981011 c:AuditExempt-NoAccountantsReport 2024-09-26 2026-02-28 15981011 c:FullAccounts 2024-09-26 2026-02-28 15981011 c:PrivateLimitedCompanyLtd 2024-09-26 2026-02-28 15981011 f:PoundSterling 2024-09-26 2026-02-28 iso4217:GBP xbrli:pure

Registered number: 15981011 (England & Wales)
| ACAI (COACH & HORSES) LIMITED |
| DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD FROM INCORPORATION ON 26 SEPTEMBER 2024 TO 28 FEBRUARY 2026 |
| Pages for Filing with Registrar |
ACAI (COACH & HORSES) LIMITED
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 7
ACAI (COACH & HORSES) LIMITED
COMPANY INFORMATION
Directors | Annette Dalah
| Peter Dee-Shapland
| Alan Gabbay
| David Gabbay
| Caroline Hanouka
Company secretary | Caroline Hanouka
Registered number | 15981011
Registered office | 8 Sackville Street
| London
| W1S 3DG
Accountants | Lewis Golden LLP
| 40 Queen Anne Street
| London
| W1G 9EL
- 1 -
Registered number: 15981011 (England & Wales) ACAI (COACH & HORSES) LIMITED
BALANCE SHEET AS AT 28 FEBRUARY 2026
|  | 2026
Note |  | £
Fixed assets |  |  |
Investment property | 4 |  | 4,000,000
Current assets |  |  |
Debtors | 5 | 86,747 |
Creditors: amounts falling due within one year | 6 | (3,431,807) |
Net current liabilities |  |  | (3,345,060)
Total assets less current liabilities |  |  | 654,940
Provisions for liabilities |  |  |
Deferred tax | 7 | (135,399) |
|  |  | (135,399)
Net assets |  |  | 519,541
Capital and reserves |  |  |
Called up share capital |  |  | -
Profit and loss account |  |  | 519,541
|  |  | 519,541
The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Directors' Report and Profit and Loss Account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Alan Gabbay
Director
Date: 25 June 2026
- 2 -
Registered number: 15981011 (England & Wales) ACAI (COACH & HORSES) LIMITED
BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2026 The notes on pages 4 to 7 form part of these financial statements. - 3 -
ACAI (COACH & HORSES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
1. | General information
ACAI (Coach & Horses) Limited is a private company limited by share capital, incorporated in England and Wales, registered number 15981011. The address of the registered office is 8 Sackville Street, London, W1S 3DG. 2.Significant accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A - Small Entities of Financial Reporting Standard 102, the 'Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the Companies Act 2006. The current period is the long period of account from incorporation on 26 September 2024 to 28 February 2026. The following principal accounting policies have been applied:
| 2.2 | Going concern
At 28 February 2026, the Company had net current liabilities of £3,345,060. Included within creditors falling due within one year is a loan of £3,375,869 due to a company under common control. The Directors of that company have confirmed that they do not intend to seek repayment of the loan until the Company is in a position to make such a repayment without jeopardising its ability to continue as a going concern. As a result the Directors are of the opinion that the financial statements should be prepared on a going concern basis.
| 2.3 | Turnover
Turnover comprises rent received from properties net of VAT. Rent received is recognised on a straight line basis over the lease term. The costs of lease incentives are recognised over the lease term on a straight line basis. All turnover arises in the UK.
| 2.4 | Investment property
Invesment property is measured initially at its cost, including related transaction costs. After initial recognition, investment property is carried at fair value determined at the balance sheet date 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 Profit and Loss Account.
| 2.5 | Debtors
Short-term debtors are measured at the transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. - 4 -
ACAI (COACH & HORSES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026 2.Significant accounting policies (continued)
| 2.7 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans with other third parties and loans from related parties. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. 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.
| 2.8 | Current and deferred taxation
Tax is recognised in the Profit and Loss Account. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| There were no employees in the period ended 28 February 2026.
- 5 -
ACAI (COACH & HORSES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
4. | Investment property
|  | Investment property
|  | £
| Valuation |
| Additions at cost | 3,458,403
| Gain on revaluation | 541,597
| At 28 February 2026 | 4,000,000
At 28 February 2026, the Directors, who are qualified and experienced in property valuation, have revalued the investment property to fair value with reference to current market data.
5. | Debtors
|  |  |  |  | 2026
|  |  |  |  | £
| Other debtors | 86,747
|  | 86,747
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Corporation tax | 31,115
| Other taxation and social security | 15,489
| Other creditors | 3,385,203
|  | 3,431,807
- 6 -
ACAI (COACH & HORSES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
7. | Deferred taxation
|  | 2026
|  | £
| Charged to Profit and Loss Account | (135,399)
| At 28 February 2026 | (135,399)
| The provision for deferred tax is made up as follows:
|  |  |  |  | 2026
|  |  |  |  | £
| Potential gain on sale of investment property | (135,399)
8. | Information about consolidating parent undertakings
ACAI Group Holdings Limited is the parent of the smallest group into which ACAI (Coach & Horses) Limited's financial statements are consolidated. ACAI Group Holdings Limited's registered office is 8 Sackville Street, London, W1S 3DG. The consolidated financial statements can be obtained from Companies House.
- 7 -