Registration number: 08741431

AWT Investments Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

AWT Investments Limited

Company Information

Director

A W Teasdale

Registered office

Maria House 35 Millers Road Brighton East Sussex BN1 5NP

Accountants

Chisnall Comer Ismail and Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

AWT Investments Limited

(Registration number: 08741431)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	189	223
Investment property	5	4,357,816	3,525,000
		4,358,005	3,525,223
Current assets
Debtors	6	37,882	1,874,435
Cash at bank and in hand		27,764	27,821
		65,646	1,902,256
Creditors: Amounts falling due within one year	7	(462,141)	(1,503,985)
Net current (liabilities)/assets		(396,495)	398,271
Total assets less current liabilities		3,961,510	3,923,494
Creditors: Amounts falling due after more than one year	7	(1,244,828)	(1,244,828)
Provisions for liabilities	9	(64,138)	(68,971)
Net assets		2,652,544	2,609,695
Capital and reserves
Called up share capital	12	100	100
Revaluation reserve		271,933	267,053
Retained earnings		2,380,511	2,342,542
Shareholders' funds		2,652,544	2,609,695

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

AWT Investments Limited

(Registration number: 08741431)
Balance Sheet as at 31 March 2026

Approved and authorised by the director on 5 August 2026



 

.........................................

A W Teasdale

Director

AWT Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Maria House
35 Millers Road
Brighton
East Sussex
BN1 5NP
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of residential and commercial property.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

AWT Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% Reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

AWT Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	3,859	3,859
At 31 March 2026	3,859	3,859
Depreciation
At 1 April 2025	3,636	3,636
Charge for the year	34	34
At 31 March 2026	3,670	3,670
Carrying amount
At 31 March 2026	189	189
At 31 March 2025	223	223

5	Investment properties

	2026 £
At 1 April	3,525,000
Additions	832,816
At 31 March	4,357,816

Investment properties were valued on an open market basis on 31 March 2026 by the company director. If the investment properties had not been valued they would have been included at the historical cost of £4,021,792 (2024: £3,188,976).

AWT Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	2026 £	2025 £
Prepayments	6,287	8,150
Other debtors	31,595	1,866,285
	37,882	1,874,435

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	1,080	-
Taxation and social security	10,985	52,811
Accruals and deferred income	14,434	17,684
Other creditors	435,642	1,433,490
	462,141	1,503,985

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	1,244,828	1,244,828

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,244,828	1,244,828

9	Provisions for liabilities

Deferred tax

AWT Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

	2026 £	2025 £
Revaluations	64,091	68,971
Accelerated capital allowances	47	-
	64,138	68,971