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Registered number: 10384298









ACA ENGINEERS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
ACA ENGINEERS LIMITED
REGISTERED NUMBER: 10384298

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
                                                                          Note
£
£

Fixed assets
  

Investments
 4 
568,708
568,708

Current assets
  

Cash at bank and in hand
 5 
215
215

Total assets less current liabilities
  
 
 
568,923
 
 
568,923

  

Net assets
  
568,923
568,923


Capital and reserves
  

Called up share capital 
 6 
344
344

Share premium account
  
164,456
164,456

Profit and loss account
  
404,123
404,123

  
568,923
568,923


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 November 2024.




P Hartfree
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
ACA ENGINEERS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


At 1 April 2022
344
164,456
404,123
568,923



Profit for the year
-
-
440,000
440,000

Dividends: Equity capital
-
-
(440,000)
(440,000)



At 1 April 2023
344
164,456
404,123
568,923



Profit for the year
-
-
560,000
560,000

Dividends: Equity capital
-
-
(560,000)
(560,000)


At 31 March 2024
344
164,456
404,123
568,923


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ACA ENGINEERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

ACA Engineers Limited ("the Company") is a Company limited by shares incorporated in England andWales. Its registered office is 1 - 5 Offord Street, London, England, N1 1DH.
The principal activity of the company during the period was that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Associates

Associates and Joint Ventures are held at cost less impairment.

  
2.3

Revenue

The company receives income from a participating interest. This is accounted for when received.

  
2.4

Going concern

The Company meets its day-to-day working capital requirements through careful management of working capital positions. The Company’s forecasts and projections, taking account of reasonably possible changes in trading performance, show that the Company should be able to operate without other third party support. After making enquiries, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.The Company therefore continues to adopt the going concern basis in preparing its financial statements.

  
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been nacted or substantively enacted by the balance sheet date in the countries where the company perates and generates income.

  
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.
Investments in unlisted company shares, whose market value can be reliably determined, are emeasured to market value at each balance sheet date. Gains and losses on remeasurement are   recognised in the statement of income and retained earnings for the period. Where market value annot be reliably determined, such investments are stated at historic cost less impairment.

Page 3

 
ACA ENGINEERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

  
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

  
2.8

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Fixed asset investments





Investments in participating interest

£



Cost or valuation


At 1 April 2023
568,708



At 31 March 2024
568,708




The investment represents a 80% interest in the ordinary share capital of Alan Conisbee & Associates Limited.

Page 4

 
ACA ENGINEERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
215
215

215
215



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary A shares of £1.00 each
100
100
100 (2023 - 100) Ordinary B shares of £1.00 each
100
100
100 (2023 - 100) Ordinary C shares of £1.00 each
100
100
44 (2023 - 44) Ordinary D shares of £1.00 each
44
44

344

344



7.


Controlling party

There is no controlling party.

 
Page 5