REGISTERED NUMBER: 15058005 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2026

FOR

ACCT INVESTMENTS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

454

-

Investments

5

1,398,559

-

Investment property

6

648,000

2,736,000

2,047,013

2,736,000

CURRENT ASSETS

Debtors

7

788

1,870

Cash at bank

994,434

779,380

995,222

781,250

CREDITORS

Amounts falling due within one year

8

572,382

853,783

NET CURRENT ASSETS/(LIABILITIES)

422,840

(72,533

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,469,853

2,663,467

CAPITAL AND RESERVES

Called up share capital

2,866,770

2,866,770

Retained earnings

(396,917

)

(203,303

)

2,469,853

2,663,467

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

A J Rogers - Director

1.	STATUTORY INFORMATION

ACCT Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15058005

Registered office:

15 West Street

Brighton

East Sussex

BN1 2RL

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

- 33% Straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

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

Current 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.

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

Additions

584

At 31 August 2026

584

DEPRECIATION

Charge for year

130

At 31 August 2026

130

NET BOOK VALUE

At 31 August 2026

454

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

1,385,144

Disposals

(8,934

)

Revaluations

22,349

At 31 August 2026

1,398,559

NET BOOK VALUE

At 31 August 2026

1,398,559

If investments had not been revalued, they would have been included at the historical cost £1,376,210 (2025: £Nil).

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2025

2,736,000

Disposals

(2,001,000

)

Revaluations

(87,000

)

At 31 August 2026

648,000

NET BOOK VALUE

At 31 August 2026

648,000

At 31 August 2025

2,736,000

If investment properties had not been revalued, they would have been included at the historical cost £740,000 (2025: £2,870,000).

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

788

1,870

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

239,122

Taxation and social security

652

7,038

Other creditors

571,730

607,623

572,382

853,783