A & C Project Management Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of A & C Project Management Ltd for the year ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & C Project Management Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of A & C Project Management Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A & C Project Management Ltd and state those matters that we have agreed to state to the director of A & C Project Management Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & C Project Management Ltd and its director as a body for our work or for this report.

It is your duty to ensure that A & C Project Management Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of A & C Project Management Ltd . You consider that A & C Project Management Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of A & C Project Management Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23 September 2025

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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A & C Project Management Ltd

Balance Sheet

As At 31 May 2025

Balance Sheet

Registered number: SC476675

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		831		452

			831		452
CURRENT ASSETS
Debtors	5	8,362		6,300
Cash at bank and in hand		151,677		211,743

		160,039		218,043
Creditors: Amounts Falling Due Within One Year	6	(15,776 )		(4,783 )

NET CURRENT ASSETS (LIABILITIES)			144,263		213,260

TOTAL ASSETS LESS CURRENT LIABILITIES			145,094		213,712

PROVISIONS FOR LIABILITIES
Deferred Taxation			(208 )		-

NET ASSETS			144,886		213,712

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			144,786		213,612

SHAREHOLDERS' FUNDS			144,886		213,712

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A & C Project Management Ltd

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J A Jones

Director

23 September 2025

The notes on pages 4 to 6 form part of these financial statements.

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A & C Project Management Ltd

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

A & C Project Management Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC476675 . The registered office is 385 Great Western Road, Aberdeen, AB10 6NY.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% - on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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A & C Project Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2024	1,037
Additions	565

As at 31 May 2025	1,602

Depreciation
As at 1 June 2024	585
Provided during the period	186

As at 31 May 2025	771

Net Book Value
As at 31 May 2025	831

As at 1 June 2024	452

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	6,300
Prepayments and accrued income	8,362	-

	8,362	6,300

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	246	-
Corporation tax	10,911	-
Other taxes and social security	743	445
VAT	3,402	1,669
Director's loan account	474	2,669

	15,776	4,783

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
Deferred taxation	208	208

Balance at 31 May 2025	208	208

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A & C Project Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 June 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2025
	£	£	£	£	£
Mr John Jones	(2,669 )	(474 )	2,669	-	(474 )

The above loan is interest free and has no fixed repayment terms.

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