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Company Registration No. 10711377 (England and Wales)
ACS & Sons General Builders Ltd Unaudited accounts for the year ended 31 March 2024
ACS & Sons General Builders Ltd Unaudited accounts Contents
Page
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ACS & Sons General Builders Ltd Company Information for the year ended 31 March 2024
Directors
Mr Scott Clark Mr Ron Clark
Company Number
10711377 (England and Wales)
Registered Office
Langmere Ewarts Croft Potterne, Devizes Wilts SN10 5NE
Accountants
Accounts On Us Ltd Suite 5, Crowood House Gipsy Lane Swindon Wilts SN2 8YY
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ACS & Sons General Builders Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,624 
11,876 
Current assets
Debtors
589 
3,214 
Cash at bank and in hand
8,174 
13,056 
8,763 
16,270 
Creditors: amounts falling due within one year
(273,732)
(271,451)
Net current liabilities
(264,969)
(255,181)
Total assets less current liabilities
(250,345)
(243,305)
Creditors: amounts falling due after more than one year
(47,036)
(43,284)
Net liabilities
(297,381)
(286,589)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(297,481)
(286,689)
Shareholders' funds
(297,381)
(286,589)
For the year ending 31 March 2024 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2024 and were signed on its behalf by
Mr Scott Clark Director Company Registration No. 10711377
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ACS & Sons General Builders Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
ACS & Sons General Builders Ltd is a private company, limited by shares, registered in England and Wales, registration number 10711377. The registered office is Langmere, Ewarts Croft, Potterne, Devizes, Wilts, SN10 5NE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Computer equipment
25% Reducing Balance
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ACS & Sons General Builders Ltd Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
15,580 
10,000 
416 
25,996 
Additions
- 
6,995 
- 
6,995 
At 31 March 2024
15,580 
16,995 
416 
32,991 
Depreciation
At 1 April 2023
8,859 
4,966 
295 
14,120 
Charge for the year
1,344 
2,290 
30 
3,664 
Surplus on revaluation
- 
583 
- 
583 
At 31 March 2024
10,203 
7,839 
325 
18,367 
Net book value
At 31 March 2024
5,377 
9,156 
91 
14,624 
At 31 March 2023
6,721 
5,034 
121 
11,876 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Accrued income and prepayments
589 
- 
Other debtors
- 
3,214 
589 
3,214 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
158,597 
120,559 
Trade creditors
8,692 
20,150 
Taxes and social security
147,490 
106,713 
Other creditors
2,543 
21,997 
Loans from directors
(45,936)
233 
Accruals
2,346 
1,799 
273,732 
271,451 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
34,621 
40,474 
Obligations under finance leases and hire purchase contracts
53 
2,810 
Other creditors
12,362 
- 
47,036 
43,284 
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ACS & Sons General Builders Ltd Notes to the Accounts for the year ended 31 March 2024
8
Loans to directors
Directors Loan payments made during the period ending 31/03/2024 and not repaid - £45,936 Interest rate applicable 2.25%
9
Average number of employees
During the year the average number of employees was 3 (2023: 4).
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