ACA Holdings Limited SC272499 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is forme making and print finishing. Digita Accounts Production Advanced 6.30.9574.0 true false true false false false false SC272499 2023-09-01 2024-08-31 SC272499 2024-08-31 SC272499 bus:OrdinaryShareClass1 2024-08-31 SC272499 bus:OrdinaryShareClass2 2024-08-31 SC272499 core:RetainedEarningsAccumulatedLosses 2024-08-31 SC272499 core:ShareCapital 2024-08-31 SC272499 core:SharePremium 2024-08-31 SC272499 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 SC272499 bus:SmallEntities 2023-09-01 2024-08-31 SC272499 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 SC272499 bus:FilletedAccounts 2023-09-01 2024-08-31 SC272499 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC272499 bus:RegisteredOffice 2023-09-01 2024-08-31 SC272499 bus:Director3 2023-09-01 2024-08-31 SC272499 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 SC272499 bus:OrdinaryShareClass2 2023-09-01 2024-08-31 SC272499 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC272499 core:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 SC272499 core:ShareCapital 2023-09-01 2024-08-31 SC272499 core:SharePremium 2023-09-01 2024-08-31 SC272499 core:OtherRelatedParties 2023-09-01 2024-08-31 SC272499 core:Subsidiary1 2023-09-01 2024-08-31 SC272499 core:Subsidiary1 1 2023-09-01 2024-08-31 SC272499 core:Subsidiary1 countries:Scotland 2023-09-01 2024-08-31 SC272499 core:Subsidiary2 2023-09-01 2024-08-31 SC272499 core:Subsidiary2 1 2023-09-01 2024-08-31 SC272499 core:Subsidiary2 countries:Scotland 2023-09-01 2024-08-31 SC272499 core:Subsidiary3 2023-09-01 2024-08-31 SC272499 core:Subsidiary3 1 2023-09-01 2024-08-31 SC272499 core:Subsidiary3 countries:Scotland 2023-09-01 2024-08-31 SC272499 core:Subsidiary4 2023-09-01 2024-08-31 SC272499 core:Subsidiary4 1 2023-09-01 2024-08-31 SC272499 core:Subsidiary4 countries:Scotland 2023-09-01 2024-08-31 SC272499 countries:Scotland 2023-09-01 2024-08-31 SC272499 2023-08-31 SC272499 core:RetainedEarningsAccumulatedLosses 2023-08-31 SC272499 core:ShareCapital 2023-08-31 SC272499 core:SharePremium 2023-08-31 SC272499 core:CostValuation 2023-08-31 SC272499 2022-09-01 2023-08-31 SC272499 2023-08-31 SC272499 bus:OrdinaryShareClass1 2023-08-31 SC272499 bus:OrdinaryShareClass2 2023-08-31 SC272499 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 SC272499 core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 SC272499 core:ShareCapital 2022-09-01 2023-08-31 SC272499 core:SharePremium 2022-09-01 2023-08-31 SC272499 core:Subsidiary1 1 2022-09-01 2023-08-31 SC272499 core:Subsidiary2 1 2022-09-01 2023-08-31 SC272499 core:Subsidiary3 1 2022-09-01 2023-08-31 SC272499 core:Subsidiary4 1 2022-09-01 2023-08-31 SC272499 2022-08-31 SC272499 core:RetainedEarningsAccumulatedLosses 2022-08-31 SC272499 core:ShareCapital 2022-08-31 SC272499 core:SharePremium 2022-08-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC272499

ACA Holdings Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 August 2024

 

ACA Holdings Limited

Contents

Company Information

1

Statement of Financial Position

2

Statement of Changes in Equity

3

Notes to the Unaudited Financial Statements

4 to 8

 

ACA Holdings Limited

Company Information

Director

Dara Changizi

Registered office

Unit 14
Cartside Avenue
Inchinnan Business Park
INCHINNAN
PA4 9RP

Accountants

Morris & Young
Chartered Accountants
6 Atholl Crescent
PERTH
PH1 5JN

 

ACA Holdings Limited

(Registration number: SC272499)
Statement of Financial Position as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

3,224,660

3,224,660

Current assets

 

Cash at bank and in hand

 

14

14

Creditors: Amounts falling due within one year

5

(163,380)

(162,131)

Net current liabilities

 

(163,366)

(162,117)

Net assets

 

3,061,294

3,062,543

Capital and reserves

 

Called up share capital

6

9,999

9,999

Share premium reserve

3,214,657

3,214,657

Retained earnings

(163,362)

(162,113)

Shareholders' funds

 

3,061,294

3,062,543

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 May 2025
 

.........................................
Dara Changizi
Director

 

ACA Holdings Limited

Statement of Changes in Equity for the Year Ended 31 August 2024

Share capital
£

Share premium
£

Retained earnings
£

Total
£

At 1 September 2023

9,999

3,214,657

(162,113)

3,062,543

Profit for the year

-

-

50,485

50,485

Dividends

-

-

(51,734)

(51,734)

At 31 August 2024

9,999

3,214,657

(163,362)

3,061,294

Share capital
£

Share premium
£

Retained earnings
£

Total
£

At 1 September 2022

9,999

3,214,657

1,048,191

4,272,847

Loss for the year

-

-

(1,159,593)

(1,159,593)

Dividends

-

-

(50,711)

(50,711)

At 31 August 2023

9,999

3,214,657

(162,113)

3,062,543

 

ACA Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Unit 14
Cartside Avenue
Inchinnan Business Park
INCHINNAN
PA4 9RP

These financial statements were authorised for issue by the director on 19 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling (£) and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements and on unused tax losses or tax credits in the group. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Investments

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

 

ACA Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and bank deposits.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the group does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
The company only has financial assets and liabilities of a kind that would qualify as basic financial instruments which are recognised at their transaction value and subsequently measured at their settlement value.
 

 

ACA Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2023 - 0).

4

Investments

2024
£

2023
£

Investments in subsidiaries

3,224,660

3,224,660

Subsidiaries

£

Cost or valuation

At 1 September 2023

3,224,660

Provision

Carrying amount

At 31 August 2024

3,224,660

At 31 August 2023

3,224,660

 

ACA Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

2023

Subsidiary undertakings

A.C.A. Print Finishing & Packaging Solutions Ltd

Scotland

Ordinary shares of £1

100%

100%

A.C.A. Assets Ltd

Scotland

Ordinary shares of £1

100%

100%

ACA Scotland Ltd

Scotland

Ordinary shares of £1

100%

100%

ACA Print Finishers & Laser Dies Limited

Scotland

Ordinary shares of £1

100%

100%

Subsidiary undertakings

A.C.A. Print Finishing & Packaging Solutions Ltd

The principal activity of A.C.A. Print Finishing & Packaging Solutions Ltd is forme making and print finishing.

A.C.A. Assets Ltd

The principal activity of A.C.A. Assets Ltd is renting property and equipment.

ACA Scotland Ltd

The principal activity of ACA Scotland Ltd is forme making and print finishing.

ACA Print Finishers & Laser Dies Limited

The principal activity of ACA Print Finishers & Laser Dies Limited is the provision of labour services.

 

ACA Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

5

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Amounts owed to related parties

8

160,880

160,880

Accruals and deferred income

 

2,500

1,251

 

163,380

162,131

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary A shares of £1 each

9,998

9,998

9,998

9,998

Ordinary B shares of £1 each

1

1

1

1

9,999

9,999

9,999

9,999

7

Dividends

2024

2023

£

£

Interim dividend of £5.17 (2023 - £5.07) per ordinary share

51,734

50,711

 

 

8

Related party transactions

Summary of transactions with other related parties

The Limited Company has taken advantage of the exemption in FRS 102 "Related Party Disclosures" from disclosing transactions with the other members of the Group.
 

9

Parent and ultimate parent undertaking

The company's parent is ACA Group Limited, a limited company incorporated in Scotland.