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REGISTERED NUMBER: SC242720 (Scotland)
















Unaudited Financial Statements for the Year Ended 30 June 2023

for

ACI Holdings Limited

ACI Holdings Limited (Registered number: SC242720)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ACI Holdings Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: A A Davidson
G R Miller



REGISTERED OFFICE: Unit W8
141 Charles Street
Glasgow
G21 2QA



REGISTERED NUMBER: SC242720 (Scotland)



ACCOUNTANTS: McLay McAlister & McGibbon LLP
Chartered Accountants
145 St Vincent Street
Glasgow
G2 5JF



SOLICITORS: Clark Boyle & Co.
33A Gordon Street
Glasgow
G1 3PF

ACI Holdings Limited (Registered number: SC242720)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £   
FIXED ASSETS
Investments 4 246,000 246,000

CURRENT ASSETS
Debtors 5 100 100

CREDITORS
Amounts falling due within one year 6 (227,353 ) (227,353 )
NET CURRENT LIABILITIES (227,253 ) (227,253 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,747

18,747

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 18,647 18,647
SHAREHOLDERS' FUNDS 18,747 18,747

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 February 2024 and were signed on its behalf by:




A A Davidson - Director



G R Miller - Director


ACI Holdings Limited (Registered number: SC242720)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 (2022 - NIL).

ACI Holdings Limited (Registered number: SC242720)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2022
and 30 June 2023 246,000
NET BOOK VALUE
At 30 June 2023 246,000
At 30 June 2022 246,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

ACI Integrated Solutions Limited
Registered office:
Nature of business: Computer Network Installations
%
Class of shares: holding
Ordinary 100.00
30.6.23 30.6.22
£    £   
Aggregate capital and reserves 1,181,704 1,206,963
Profit/(loss) for the year 8,819 (132,296 )

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other debtors 100 100

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Amounts owed to group undertakings 227,353 227,353

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
100 Ordinary £1 100 100

ACI Holdings Limited (Registered number: SC242720)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

8. RESERVES
Retained
earnings
£   

At 1 July 2022 18,647
Profit for the year 34,078
Dividends (34,078 )
At 30 June 2023 18,647