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Registered Number: 09281901
England and Wales

 

 

 

ACB INVESTMENTS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

ACB Investments Limited
Contents Page
For the year ended 31 October 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of ACB Investments Limited for the year ended 31 October 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position and the Statement of Changes in Equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of ACB Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ACB Investments Limited and state those matters that we have agreed to state to the Board of ACB Investments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ACB Investments Limited and its members as a body for our work or for this report.

It is your duty to ensure that ACB Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of ACB Investments Limited. You consider that ACB Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of ACB Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Allazo Ltd
2 Claridge Court
Lower Kings Road
Berkhamsted
Hertfordshire
HP4 2AF
27 July 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Investments 3 401,703    401,703 
401,703    401,703 
Current assets      
Debtors -    1,500 
Cash at bank and in hand 1,911    11,933 
1,911    13,433 
Creditors: amount falling due within one year (105,211)   (104,198)
Net current assets (103,300)   (90,765)
 
Total assets less current liabilities 298,403    310,938 
Creditors: amount falling due after more than one year (253,463)   (247,281)
Provisions for liabilities (12,350)   (12,350)
Net assets 32,590    51,307 
 

Capital and reserves 		     
Called up share capital 4 20    20 
Profit and loss account 32,570    51,287 
Shareholders' funds 32,590    51,307 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 July 2026 and were signed on its behalf by:


-------------------------------
Adrian Billington
Director
2
General Information
ACB Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 09281901, registration address 17 Tasman Close, Mickleover, Derby, DE3 9LF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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.
Going concern basis
The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover includes revenue earned from the the rental of property, the policies adopted are as follows:
  • Rental of Property: Turnover from the rental of property is recognised on an accrual basis in line with the contract in place with the tenant. Rents are recognised when due for payment.
  • Other revenue: Recognition is when it is received or when the right to receive payment is established.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. Deferred tax assets and deferred tax liabilities are offset only if the company has legal right to set off against current tax liabilities and if they both relate to income tax levied by the same taxation authority on the same entity.
Investment properties
Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to the profit and loss account via Fair Value Adjustment.
Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 November 2024 401,703    401,703 
Additions -    - 
Disposals -    - 
At 31 October 2025 401,703    401,703 

4.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
20 Ordinary shares of £1.00 each 20    20 
20    20 
Shares refer to Class A - should be 20 Ordinary shares of £1.00 each
3