Achi Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16504373

		2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		597,617

			597,617
CURRENT ASSETS
Debtors	5	22,496
Cash at bank and in hand		3,372

		25,868
Creditors: Amounts Falling Due Within One Year	6	(75 )

NET CURRENT ASSETS (LIABILITIES)			25,793

TOTAL ASSETS LESS CURRENT LIABILITIES			623,410

Creditors: Amounts Falling Due After More Than One Year	7		(623,619 )

NET LIABILITIES			(209 )

CAPITAL AND RESERVES
Called up share capital	8		1,000
Profit and Loss Account			(1,209 )

SHAREHOLDERS' FUNDS			(209)

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Achi Investments Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Ruchi Garg

Director

09/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Achi Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16504373 . The registered office is 6 West View Court, Sutton Coldfield, West Midlands, B75 6BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL

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Achi Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Investment Property

	2026
	£
Fair Value
As at 1 July 2025	-
Additions	597,617

As at 30 June 2026	597,617

5. Debtors

	2026
	£
Due within one year
Deferred Finance Cost	22,496

6. Creditors: Amounts Falling Due Within One Year

	2026
	£
Other creditors	75

7. Creditors: Amounts Falling Due After More Than One Year

	2026
	£
Bank loans	404,471
Directors' loan account	219,148

	623,619

8. Share Capital

	2026
	£
Allotted, Called up and fully paid	1,000

9. Deferred Finance Costs – Mortgage Product Fee

Included within the mortgage balance is a financed product fee incurred in obtaining the Companies five year fixed rate mortgage facility.

The Directors have assessed that the economic benefit of the product fee relates to the initial five year fixed rate period and currently expect to refinance or replace the mortgage at the end of that period. Accordingly, the product fee has been recognised as deferred finance costs and is being amortised on a straight line basis over five years. The annual amortisation charge is recognised within interest and similar finance costs.

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