For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The 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 income statement within the financial statements.true

A.C.T. Property Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 33 The Clarendon Centre, Salisbury Business Park, Dairy Meadow Lane, Salisbury, Wiltshire, SP1 2TJ.

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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has 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.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Investment property comprises land and buildings held to earn rental income and/or for capital appreciation, and not for use in the production or supply of goods or services, for administrative purposes, or for sale in the ordinary course of business.

Investment property is initially recognised at cost, including purchase price and directly attributable transaction costs such as professional fees and property transfer taxes. Subsequent to initial recognition, investment property is remeasured to fair value at each reporting date, provided that fair value can be measured reliably without undue cost or effort.

Fair value represents the price that would be received to sell the property in an orderly transaction between market participants at the reporting date. In practice, this is typically determined with reference to market evidence or independent professional valuations where available.

Changes in fair value are recognised in profit or loss for the period in which they arise and are not presented within a revaluation reserve. Investment property is not depreciated while measured at fair value,

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.

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 statement of financial position 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, which include trade and other receivables 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.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including trade and other payables, 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 payables 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax liabilities are recognised for all taxable timing differences. Deferred tax assets are recognised for deductible timing differences, unused tax losses and unused tax credits 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 is not recognised in respect of timing differences arising from the initial recognition of goodwill, or from the initial recognition of other assets and liabilities in a transaction that affects neither accounting profit nor taxable profit.

A deferred tax liability is recognised in respect of the cumulative fair value gains on investment property, measured in accordance with FRS 102 Section 16, reflecting the tax consequences of recovery of the carrying amount through sale.

The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow recovery of all or part of the asset.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted at the reporting date and that are expected to apply when the asset is realised or the liability is settled. In the case of investment property measured at fair value, deferred tax is determined based on the tax consequences of recovery through sale.

Deferred tax is recognised in profit or loss, except where it relates to items recognised outside profit or loss, in which case the tax is also recognised in the same component of the financial statements.

Deferred tax assets and liabilities are offset only where there is a legally enforceable right to offset current tax balances and the deferred tax balances relate to taxes levied by the same taxation authority on the same taxable entity.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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

The Company’s investment property comprises the following freehold industrial units located at Regents Trade Park, Barwell Lane, Gosport:

Unit 21 Regents Trade Park, Gosport PO13 0RQ

Unit 29 Regents Trade Park, Gosport PO13 0EQ

The properties are held to earn rental income and for capital appreciation and are accounted for in accordance with FRS 102 Section 16. Investment property is carried at fair value, with changes in fair value recognised in profit or loss for the period.

Unit 21 was acquired on 19 December 2017 for a consideration of £136,300. At 30 November 2025, the property was valued at £176,000 (2024: £175,000).

Unit 29 was acquired on 29 February 2024 for a consideration of £230,026, including directly attributable acquisition costs. At 30 November 2025, the property was valued at £281,000 (2024: £230,026).

The fair values of the investment properties at the reporting date have been determined by the Directors with reference to available market data and online valuation tools. The valuations are based on observable market evidence, including comparable transaction prices for similar properties and estimated rental yields.

The Directors consider that the use of online valuation sources provides an appropriate basis for estimating fair value; however, such valuations are inherently subject to estimation uncertainty and may differ from values that would be determined by an independent chartered surveyor.

All gains arising from the remeasurement of investment property to fair value are recognised in profit or loss and are unrealised in nature. Investment property is not depreciated while measured at fair value.

This relates to a long term interest free loan from Mr D G Garton, shareholder.

Included within retained earnings is £73,446 of non-distributable reserves in relation to the revaluation of investment property less deferred taxation.