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REGISTERED NUMBER: 05518108 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

A.C.ENG. PROJECTS LIMITED

A.C.ENG. | PROJECTS LIMITED (REGISTERED NUMBER: 05518108)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

| Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 2 |  | to |  | 5

A.C.ENG. | PROJECTS LIMITED (REGISTERED NUMBER: 05518108)

STATEMENT OF FINANCIAL POSITION

31 JANUARY 2025

| 31.1.25 |  | 31.1.24

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 5 | - |  | 181 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 4,124 |  |

Cash at bank | 286 |  | 22 |  |

286 |  | 4,146 |  |

CREDITORS

Amounts falling due within one year | 7 | (12,119 | ) | (14,144 | ) |

NET CURRENT LIABILITIES | (11,833 | ) | (9,998 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (11,833 | ) | (9,817 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (11,933 | ) | (9,917 | ) |

(11,833 | ) | (9,817 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

J B Greening - Director

A.C.ENG. | PROJECTS LIMITED (REGISTERED NUMBER: 05518108)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Stone House, Stone Road Business Park, Stone Road, Stoke on Trent, ST4 6SR.

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The financial statements have been prepared on the historical cost basis.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| (i) Estimated useful lives and residual values of fixed assets

| Depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values, as evidenced by disposals during the current and prior accounting periods.

A.C.ENG. | PROJECTS LIMITED (REGISTERED NUMBER: 05518108)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

3. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| DEPRECIATION

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings - 15% reducing balance

| IMPAIRMENT OF FIXED ASSETS

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

A.C.ENG. | PROJECTS LIMITED (REGISTERED NUMBER: 05518108)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

3. | ACCOUNTING POLICIES - continued

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| GOING CONCERN

| The directors have reviewed the company's trading and cashflow position and have provided assurances that they will continue to provide support to the company in order that it may continue its activities as hitherto. Consequently, the directors are of the opinion that the financial statements should be prepared on the going concern basis.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures

| and

| fittings

£ |

| COST

| At 1 February 2024 | 479 |  |

| Disposals | (479 | ) |

| At 31 January 2025 | - |  |

| DEPRECIATION

| At 1 February 2024 | 298 |  |

| Charge for year | 27 |  |

| Eliminated on disposal | (325 | ) |

| At 31 January 2025 | - |  |

| NET BOOK VALUE

| At 31 January 2025 | - |  |

| At 31 January 2024 | 181 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.25 |  | 31.1.24

£ | £ |

| Other debtors | - |  | 4,124 |  |

A.C.ENG. | PROJECTS LIMITED (REGISTERED NUMBER: 05518108)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.25 |  | 31.1.24

£ | £ |

| Trade creditors | 1,266 |  | 42 |  |

| Taxation and social security | 371 |  | 7,340 |  |

| Other creditors | 10,482 |  | 6,762 |  |

12,119 |  | 14,144 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

| 31.1.25 |  | 31.1.24

£ | £ |

| J B Greening and E A Greening

| Balance outstanding at start of year | (5,564 | ) | 9,534 |  |

| Amounts advanced | 1,831 |  | 7,080 |  |

| Amounts repaid | (5,910 | ) | (22,178 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (9,643 | ) | (5,564 | ) |

| The advance is unsecured, repayable on demand and interest fee.

9. | POST BALANCE SHEET EVENTS

| There were no other significant events up to the date of approval of the financial statements by the Board.