REGISTERED NUMBER: 09888694 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

SAC Property Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Cobley

REGISTERED OFFICE:

Banks House

Paradise Street

Rhyl

Denbighshire

LL18 3LW

REGISTERED NUMBER:

09888694 (England and Wales)

ACCOUNTANTS:

J V Banks

Chartered Accountants

Banks House

Paradise Street

Rhyl

Denbighshire

LL18 3LW

FIXED ASSETS

Tangible assets

4

41,219

3,506

Investment property

5

835,000

949,398

876,219

952,904

CURRENT ASSETS

Debtors

6

7,016

2,542

Cash at bank

97,557

34,587

104,573

37,129

CREDITORS

Amounts falling due within one year

7

626,298

538,836

NET CURRENT LIABILITIES

(521,725

)

(501,707

)

TOTAL ASSETS LESS CURRENT LIABILITIES

354,494

451,197

CREDITORS

Amounts falling due after more than one year

8

(323,565

)

(292,621

)

PROVISIONS FOR LIABILITIES

(21,581

)

(40,752

)

NET ASSETS

9,348

117,824

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

44,625

119,625

Retained earnings

10

(35,377

)

(1,901

)

SHAREHOLDERS' FUNDS

9,348

117,824

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 18 August 2026 and were signed by:

S J Cobley - Director

1.	STATUTORY INFORMATION

SAC Property Investments 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

5,294

Additions

50,805

At 31 March 2026

56,099

DEPRECIATION

At 1 April 2025

1,788

Charge for year

13,092

At 31 March 2026

14,880

NET BOOK VALUE

At 31 March 2026

41,219

At 31 March 2025

3,506

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

949,398

Revaluations

(114,398

)

At 31 March 2026

835,000

NET BOOK VALUE

At 31 March 2026

835,000

At 31 March 2025

949,398

Fair value at 31 March 2026 is represented by:

£

Valuation in 2018

88

Valuation in 2023

8,900

Valuation in 2024

30,000

Valuation in 2025

120,513

Valuation in 2026

(114,398

)

Cost

789,897

835,000

If investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

789,897

789,897

Investment property was valued on a fair value basis on 31 March 2026 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,268

2,097

Other debtors

4,748

445

7,016

2,542

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

4,827

-

Taxation and social security

561

-

Other creditors

620,910

538,836

626,298

538,836

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

292,621

292,621

Hire purchase contracts

30,944

-

323,565

292,621

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

292,621

292,621

9.	SECURED DEBTS

National Westminster Bank plc holds the following charges: fixed charge and negative pledge over Apartment I14 Saxton, The Avenue, Leeds, LS9 8FR and car parking space number 57 dated 29 February 2016 and fixed charge, floating charge over all the property and undertaking of the company and negative pledge dated 9 February 2016.

Paratus Amc Ltd holds the following charge: a charge created and delivered on 25 November 2024 over the leasehold land situated and known as I14 Saxton, The Avenue, Leeds, LS9 8FT. This contains a negative pledge.

Colcap Financial UK Ltd holds the following charges: a first legal mortgage created on 27 September 2024 and delivered on 1 October 2024 over property know as Apartment 57, 3 Neptune Place, Liverpool, L8 5AJ with registered title number MS714929. This contains a fixed charge and negative pledge; and first legal mortgage created on 27 September 2024 and delivered on 1 October 2024 over property known as Apartment 48, 3 Neptune Place, Liverpool, L8 5AJ with title number MS714930. This contains a fixed charge and negative pledge.

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2025

(1,901

)

119,625

117,724

Deficit for the year

(108,476

)

(108,476

)

Reserve transfers

75,000

(75,000

)

-

At 31 March 2026

(35,377

)

44,625

9,248

11.	ULTIMATE CONTROLLING PARTY

The controlling party is S J Cobley.