Company registration number 14221633 (England and Wales)
AC5 PROPERTIES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
AC5 PROPERTIES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
AC5 PROPERTIES LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
8,853
11,066
Investment property
4
647,381
647,381
656,234
658,447
Current assets
Cash at bank and in hand
914
29
Creditors: amounts falling due within one year
5
(568,589)
(200,844)
Net current liabilities
(567,675)
(200,815)
Total assets less current liabilities
88,559
457,632
Creditors: amounts falling due after more than one year
6
(104,950)
(467,374)
Net liabilities
(16,391)
(9,742)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(16,491)
(9,842)
Total equity
(16,391)
(9,742)

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 July 2026
Mr A Coleman
Director
Company registration number 14221633 (England and Wales)
AC5 PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

AC5 Properties Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, NP20 2DW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has true adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the provision of rental properties is recognised over the period of rent when, and to the extent that, the company obtains the rights to consideration in exchange for services provided.

1.4
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% Straight Line
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

AC5 PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

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.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 August 2024 and 31 July 2025
12,072
Depreciation and impairment
At 1 August 2024
1,006
Depreciation charged in the year
2,213
At 31 July 2025
3,219
Carrying amount
At 31 July 2025
8,853
At 31 July 2024
11,066
AC5 PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
4
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
647,381

The fair value of the investment property has been arrived at on the basis of valuation carried out on 31 July 20 25 by the director s. The valuation w as made on the open market basis by reference to market evidence of transaction prices for similar properties.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
362,424
-
0
Other creditors
206,165
200,844
568,589
200,844

Included in creditors: amounts due in one year is a bank loan of £362,424 secured by a fixed charge over the investment property.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
104,950
467,374
Creditors which fall due after five years are payable as follows:
Payable other than by instalments
104,950
104,950

Included in creditors: amounts falling due in more than one year is a bank loan of £104,950 (2024 : £467,374) secured by a fixed charge over the investment property.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
8
Related party transactions

The company has an existing loan with a company in which Mr A Coleman is a director. At the year end date 31 July 2025, an amount of £13,300 (2024 : £10,000) remained outstanding and is included in creditors: amounts falling due within one year.

AC5 PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
9
Directors' transactions

The director operates a current loan account with the company, which is debited with payments made by the company on behalf of the director and credited with funds introduced and undrawn directors' fees. The amount outstanding to the director was £189,792 (2024: £189,238). This amount being included in creditors: amounts falling due within one year.

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