REGISTERED NUMBER: 13723978 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

ACP INVESTMENTS HOLDINGS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A Baglow

REGISTERED OFFICE:

22 Prestbury Drive

Eccleston

St Helens

Merseyside

WA10 5RA

REGISTERED NUMBER:

13723978 (England and Wales)

ACCOUNTANTS:

Mattocks Grindley

18 Mulberry Avenue

Turnstone Park

Widnes

Cheshire

WA8 0WN

FIXED ASSETS

Investments

4

257,781

640,797

Investment property

5

150,384

150,384

408,165

791,181

CURRENT ASSETS

Debtors

240,376

240,376

Cash at bank

3,897

974

244,273

241,350

CREDITORS

Amounts falling due within one year

427,327

837,414

NET CURRENT LIABILITIES

(183,054

)

(596,064

)

TOTAL ASSETS LESS CURRENT LIABILITIES

225,111

195,117

CREDITORS

Amounts falling due after more than one year

(86,644

)

(100,177

)

PROVISIONS FOR LIABILITIES

(29,406

)

(21,041

)

NET ASSETS

109,061

73,899

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

7

95,388

70,294

Retained earnings

13,672

3,604

109,061

73,899

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

Ms A Baglow - Director

1.	STATUTORY INFORMATION

ACP Investments Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the total amounts of rent receivable by the company. Rental income is recognised on a straight line basis over the period of the lease.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investments

Investments are stated at fair value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 December 2024

640,797

Additions

39,999

Disposals

(456,474

)

Revaluations

33,459

At 30 November 2025

257,781

NET BOOK VALUE

At 30 November 2025

257,781

At 30 November 2024

640,797

Cost or valuation at 30 November 2025 is represented by:

Totals

£

Valuation in 2023

(7,170

)

Valuation in 2024

91,335

Valuation in 2025

33,459

Cost

140,157

257,781

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

150,384

NET BOOK VALUE

At 30 November 2025

150,384

At 30 November 2024

150,384

6.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Bank loans

96,891

107,137

The bank loan is secured by a fixed charge on the investment property.

7.

RESERVES

Fair

value

reserve

£

At 1 December 2024

70,294

Revaluation

33,459

Deferred tax

(8,365

)

At 30 November 2025

95,388