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Company Registration No. 12341910 (England and Wales)
ACD Plastering Contractors Ltd Unaudited accounts for the year ended 31 December 2024
ACD Plastering Contractors Ltd Unaudited accounts Contents
Page
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ACD Plastering Contractors Ltd Company Information for the year ended 31 December 2024
Directors
D B STRANGE A C DOWNWARD J I CREWE
Company Number
12341910 (England and Wales)
Registered Office
2 MILEBARN ROAD WREXHAM LL13 9LX WALES
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ACD Plastering Contractors Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,748 
17,622 
Current assets
Inventories
750 
23,369 
Debtors
309,284 
242,015 
Cash at bank and in hand
78,024 
120,058 
388,058 
385,442 
Creditors: amounts falling due within one year
(88,026)
(95,856)
Net current assets
300,032 
289,586 
Total assets less current liabilities
314,780 
307,208 
Creditors: amounts falling due after more than one year
(9,167)
(19,167)
Provisions for liabilities
Deferred tax
(3,582)
(3,348)
Net assets
302,031 
284,693 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
302,028 
284,690 
Shareholders' funds
302,031 
284,693 
For the year ending 31 December 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 30 September 2025 and were signed on its behalf by
D B STRANGE Director Company Registration No. 12341910
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ACD Plastering Contractors Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
ACD Plastering Contractors Ltd is a private company, limited by shares, registered in England and Wales, registration number 12341910. The registered office is 2 MILEBARN ROAD, WREXHAM, LL13 9LX, WALES.
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.
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
25
Motor vehicles
25
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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ACD Plastering Contractors Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
14,171 
13,496 
27,667 
Additions
1,664 
3,300 
4,964 
Disposals
- 
(4,996)
(4,996)
At 31 December 2024
15,835 
11,800 
27,635 
Depreciation
At 1 January 2024
3,456 
6,589 
10,045 
Charge for the year
2,476 
1,615 
4,091 
On disposals
- 
(1,249)
(1,249)
At 31 December 2024
5,932 
6,955 
12,887 
Net book value
At 31 December 2024
9,903 
4,845 
14,748 
At 31 December 2023
10,715 
6,907 
17,622 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
7,592 
8,097 
Trade debtors
124,630 
152,572 
Accrued income and prepayments
1,871 
1,624 
Other debtors
175,191 
79,722 
309,284 
242,015 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Trade creditors
34,433 
37,971 
Taxes and social security
41,160 
32,333 
Accruals
2,433 
15,552 
88,026 
95,856 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,167 
19,167 
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ACD Plastering Contractors Ltd Notes to the Accounts for the year ended 31 December 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
3,582 
3,348 
2024 
2023 
£ 
£ 
Provision at start of year
3,348 
2,300 
Charged to the profit and loss account
234 
1,048 
Provision at end of year
3,582 
3,348 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Director's Loan
3,377 
18,255 
3,377 
18,255 
Director's Loan
3,377 
18,068 
3,377 
18,068 
Director's Loan
3,377 
18,543 
3,377 
18,543 
10,131 
54,866 
10,131 
54,866 
Since the year end all balances have been repaid in full. Interest is charged on the outstanding balances at the official rate.
10
Average number of employees
During the year the average number of employees was 4 (2023: 6).
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