ACA GROUP LIMITED

Company Registration Number:
SC545505 (Scotland)

Unaudited statutory accounts for the year ended 31 August 2023

Period of accounts

Start date: 1 September 2022

End date: 31 August 2023

ACA GROUP LIMITED

Contents of the Financial Statements

for the Period Ended 31 August 2023

Balance sheet
Additional notes
Balance sheet notes

ACA GROUP LIMITED

Balance sheet

As at 31 August 2023

Notes 2023 2022


£

£
Fixed assets
Investments: 3 5,548,485 5,548,485
Total fixed assets: 5,548,485 5,548,485
Current assets
Cash at bank and in hand: 6,042 207,416
Total current assets: 6,042 207,416
Creditors: amounts falling due within one year: 4 ( 2,066,944 ) ( 3,356,905 )
Net current assets (liabilities): (2,060,902) (3,149,489)
Total assets less current liabilities: 3,487,583 2,398,996
Creditors: amounts falling due after more than one year: 5 ( 110,185 ) ( 211,894 )
Total net assets (liabilities): 3,377,398 2,187,102
Capital and reserves
Called up share capital: 1,402,000 1,402,000
Profit and loss account: 1,975,398 785,102
Total Shareholders' funds: 3,377,398 2,187,102

The notes form part of these financial statements

ACA GROUP LIMITED

Balance sheet statements

For the year ending 31 August 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 28 August 2024
and signed on behalf of the board by:

Name: Dara Changizi
Status: Director

The notes form part of these financial statements

ACA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Valuation information and policy

    Investments in subsidiaries are accounted for at cost less accumulated impairment losses.

ACA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 0 0

ACA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2023

3. Fixed assets investments note

The total value of Investments in subsidiaries at 31 August 2023 is £5,548,485 (2022: £5,548,485).

ACA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2023

4. Creditors: amounts falling due within one year note

2023 2022
£ £
Bank loans and overdrafts 56,292 56,292
Amounts due under finance leases and hire purchase contracts 45,416 45,416
Accruals and deferred income 3,250 6,500
Other creditors 1,961,986 3,248,697
Total 2,066,944 3,356,905

ACA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2023

5. Creditors: amounts falling due after more than one year note

2023 2022
£ £
Bank loans and overdrafts 110,185 211,894
Total 110,185 211,894