ACCOUNTT - Pages for filing

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

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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

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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.

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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.

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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.

Employees

There were no employees in the period ended 28 February 2026.

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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.

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

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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.

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