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Unaudited Financial Statements for the Year Ended 31 July 2024

for

ACMCA Limited

ACMCA Limited (Registered number: SC234784)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ACMCA Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: A Martin
Mrs J Martin





SECRETARY: Mrs J Martin





REGISTERED OFFICE: Mains of Giffen
Greenhills
Beith
Ayrshire
KA15 1HJ





REGISTERED NUMBER: SC234784 (Scotland)





ACCOUNTANTS: LMC Accountants Ltd
Chartered Accountants
73 Stirling Business Centre
Wellgreen Place
Stirling
FK8 2DZ

ACMCA Limited (Registered number: SC234784)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,329 22,135

CURRENT ASSETS
Debtors 5 25,235 26,987
Cash at bank 31,592 43,365
56,827 70,352
CREDITORS
Amounts falling due within one year 6 28,842 20,005
NET CURRENT ASSETS 27,985 50,347
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,314

72,482

PROVISIONS FOR LIABILITIES 3,271 4,179
NET ASSETS 42,043 68,303

CAPITAL AND RESERVES
Called up share capital 7 40 40
Retained earnings 8 42,003 68,263
SHAREHOLDERS' FUNDS 42,043 68,303

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

ACMCA Limited (Registered number: SC234784)

Balance Sheet - continued
31 July 2024


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 Board of Directors and authorised for issue on 2 October 2024 and were signed on its behalf by:





A Martin - Director


ACMCA Limited (Registered number: SC234784)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

ACMCA 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.

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.

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.
Plant and machinery etc - 25% on reducing balance

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 NIL (2023 - NIL).

ACMCA Limited (Registered number: SC234784)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 61,445
Additions 970
At 31 July 2024 62,415
DEPRECIATION
At 1 August 2023 39,310
Charge for year 5,776
At 31 July 2024 45,086
NET BOOK VALUE
At 31 July 2024 17,329
At 31 July 2023 22,135

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 24,255 26,100
Other debtors 980 887
25,235 26,987

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Taxation and social security 22,688 13,631
Other creditors 6,154 6,374
28,842 20,005

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
40 Ordinary £1 40 40

ACMCA Limited (Registered number: SC234784)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

8. RESERVES
Retained
earnings
£   

At 1 August 2023 68,263
Profit for the year 33,740
Dividends (60,000 )
At 31 July 2024 42,003

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
A Martin
Balance outstanding at start of year (2,226 ) (3,536 )
Amounts advanced 146 1,310
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,080 ) (2,226 )

Mrs J Martin
Balance outstanding at start of year (2,225 ) (3,535 )
Amounts advanced 146 1,310
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,079 ) (2,225 )

10. ULTIMATE CONTROLLING PARTY

The controlling party is the directors who are members of the same family..