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Company registration number:
NI646236
Ahh Limited
Unaudited Filleted Financial Statements for the year ended
31 October 2025
Ahh Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Ahh Limited
Year ended
31 October 2025
As described on the statement of financial position, the Board of Directors of
Ahh Limited
are responsible for the preparation of the
financial statements
for the year ended
31 October 2025
, which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Cedar Business Solutions Ltd
18 Morland Avenue
Leicester
Leicestershire
LE2 2PE
United Kingdom
Ahh Limited
Statement of Financial Position
31 October 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Investments | 5 | 8,940,000 |  | 6,600,000 |
Current assets |  |  |  |  |
Debtors | 6 | 97 |  | 97 |
Creditors: amounts falling due within one year | 7 | (3,050 | ) | (3,050 | )
Net current liabilities |  | (2,953 | ) | (2,953 | )
Total assets less current liabilities |  | 8,937,047 |  | 6,597,047 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Revaluation reserve |  | 2,340,000 |  | - |
Profit and loss account |  | 6,596,947 |  | 6,596,947 |
Shareholders funds |  | 8,937,047 |  | 6,597,047 |

For the year ending
31 October 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
29 June 2026
, and are signed on behalf of the board by:

I Phillips
Director

Company registration number:
NI646236
Ahh Limited
Notes to the Financial Statements
Year ended
31 October 2025

## 1 General information

The company is a private company limited by shares and is registered in Northern Ireland. The address of the registered office is
Carran Business Park
,
Lawnakilla Way
,
Enniskillen
,
County Fermanagh
,
BT74 4RZ
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

## 5 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost or valuation |  |
At 1 November 2024 | 6,600,000 |
Revaluations | 2,340,000 |
At 31 October 2025 | 8,940,000 |
Impairment |  |
At 1 November 2024 and 31 October 2025 | - |
Carrying amount |  |
At 31 October 2025 | 8,940,000 |
At 31 October 2024 | 6,600,000 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 97 |  | 97 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 3,050 |  | 3,050 |