Company No: 14323108 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.10.2025		31.12.2024
		£		£
Fixed assets
Investments	3	301,624		301,624
		301,624		301,624
Current assets
Cash at bank and in hand		530,655		727,657
		530,655		727,657
Creditors: amounts falling due within one year	4	( 4,850)		( 2,900)
Net current assets		525,805		724,757
Total assets less current liabilities		827,429		1,026,381
Net assets		827,429		1,026,381
Capital and reserves
Called-up share capital	5	100		100
Share premium account		97,995		97,995
Profit and loss account		729,334		928,286
Total shareholders' funds		827,429		1,026,381

For the financial period ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Acre London Group Ltd (registered number: 14323108) were approved and authorised for issue by the Director on 29 July 2026. They were signed on its behalf by:

A Christoforou Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Acre London Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 1 Wrotham Business Park, Barnet, EN5 4SZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

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.

Dividend income

Dividend income from investments in subsidiaries is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Reporting period

The accounting period commenced from 1 January 2025 to 31 October 2025. Therefore, the comparative figures are not entirely comparable.

2. Employees

	10 month period to 31.10.2025		Year ended 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		1

3. Fixed asset investments

	31.10.2025		31.12.2024
	£		£
Subsidiary undertakings	301,624		301,624

Investments in subsidiaries

	31.10.2025
	£
Cost
At 01 January 2025	301,624
At 31 October 2025	301,624
Carrying value at 31 October 2025	301,624
Carrying value at 31 December 2024	301,624

Fixed asset investments represents a combination of the fair value of shares issued and stamp duty via a share-for-share exchange and cash consideration for shares purchased during the prior period both as part of a group reconstruction.

4. Creditors: amounts falling due within one year

	31.10.2025		31.12.2024
	£		£
Amounts owed to Group undertakings	2,250		0
Amounts owed to related parties	200		200
Other creditors	2,400		2,700
	4,850		2,900

5. Called-up share capital

	31.10.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
750 Ordinary A shares of £ 0.10 each	75		75
250 Ordinary B shares of £ 0.10 each	25		25
	100		100