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REGISTERED NUMBER: 04632269 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Ace Joinery (N.E.) Limited

Ace Joinery (N.E.) Limited (Registered number: 04632269)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Ace Joinery (N.E.) Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: K Fowler





REGISTERED OFFICE: 3 Kingfisher Court
Bowesfield Park
Stockton-on-Tees
TS18 3EX





REGISTERED NUMBER: 04632269 (England and Wales)





ACCOUNTANTS: Anderson Barrowcliff Limited
Chartered Accountants
3 Kingfisher Court
Bowesfield Park
Stockton on Tees
TS18 3EX

Ace Joinery (N.E.) Limited (Registered number: 04632269)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 84,414 72,457
84,414 72,457

CURRENT ASSETS
Stocks 3,099 2,659
Debtors 6 366,223 313,373
Cash at bank and in hand 54,044 166,092
423,366 482,124
CREDITORS
Amounts falling due within one year 7 385,600 201,610
NET CURRENT ASSETS 37,766 280,514
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,180

352,971

CREDITORS
Amounts falling due after more than one
year

8

-

(37,504

)

PROVISIONS FOR LIABILITIES 11 (21,103 ) (18,114 )
NET ASSETS 101,077 297,353

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings 100,977 297,253
SHAREHOLDERS' FUNDS 101,077 297,353

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 July 2025 and were signed by:



K Fowler - Director


Ace Joinery (N.E.) Limited (Registered number: 04632269)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Ace Joinery (N.E.) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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


2. ACCOUNTING POLICIES

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

The accounts have been prepared on a break up basis due to the decision to cease trading and close the company after the balance sheet date. As a result assets have been included at their recoverable values and liabilities have all been classified as due within one year. No provision has been included in the accounts for the costs associated with the closure of the company.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of Services
When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to actual costs compared to expected total costs.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Income Statement, following an assessment at the Balance Sheet date indicating the recoverable amount was less than its carrying value.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures, Fittings and Office Equipment - 33% on cost
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.


Ace Joinery (N.E.) Limited (Registered number: 04632269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Amounts recoverable on contracts
Amounts recoverable on contracts are stated at cost plus attributable profit to the extent that such profit is reasonably certain and after making provision for any foreseeable losses in completing the contracts, less payments on account received.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 5,750
At 31 March 2025 5,750
AMORTISATION
Charge for year 173
Impairments 5,577
At 31 March 2025 5,750
NET BOOK VALUE
At 31 March 2025 -

Ace Joinery (N.E.) Limited (Registered number: 04632269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Fixtures,
Fittings
and
Plant and Office Motor
machinery Equipment vehicles Totals
£    £    £    £   
COST
At 1 April 2024 130,848 17,378 64,251 212,477
Additions 27,617 4,770 - 32,387
Disposals (10,000 ) - (6,401 ) (16,401 )
At 31 March 2025 148,465 22,148 57,850 228,463
DEPRECIATION
At 1 April 2024 101,610 12,981 25,429 140,020
Charge for year 8,074 3,358 7,663 19,095
Eliminated on disposal (9,211 ) - (5,855 ) (15,066 )
At 31 March 2025 100,473 16,339 27,237 144,049
NET BOOK VALUE
At 31 March 2025 47,992 5,809 30,613 84,414
At 31 March 2024 29,238 4,397 38,822 72,457

Included in the net book value of plant and machinery is £4,716 (2024: £5,895) and motor vehicles is £ 25,560 (2024: £31,949) which relates to assets held on hire purchase.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 84,087 39,595
Amounts owed by group undertakings 180,194 156,423
Amounts recoverable on contract 90,374 76,822
Other debtors 11,568 40,533
366,223 313,373

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 11,667 10,000
Hire purchase contracts (see note 9) 25,600 11,052
Trade creditors 29,312 67,453
Amounts owed to group undertakings 273,708 -
Taxation and social security 33,753 85,020
Other creditors 11,560 28,085
385,600 201,610

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans - 11,667
Hire purchase contracts (see note 9) - 25,837
- 37,504

Ace Joinery (N.E.) Limited (Registered number: 04632269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase
contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 25,600 11,052
Between one and five years - 25,837
25,600 36,889

Non-cancellable
operating leases
2025 2024
£    £   
Within one year 3,750 -

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase 25,601 36,889

FW Capital Ltd hold a fixed and floating charge over all property and assets of the company

11. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred taxation 21,103 18,114

Deferred
tax
£   
Balance at 1 April 2024 18,114
Movement in year 2,989
Balance at 31 March 2025 21,103

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

13. CONTINGENT LIABILITIES

The company is party to a cross-guarantee arrangement with an other member of the group in respect of a funding loan. Under this agreement, the company has jointly and severally guaranteed the liabilities of its fellow group undertakings to FW Capital Limited. As at the balance sheet date, the total liabilities subject to the guarantee were £452,206. No liability is expected to arise under the guarantee.

The company has provided a fixed and floating charge over its assets in support of the above cross-guarantee arrangement.

Ace Joinery (N.E.) Limited (Registered number: 04632269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

14. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
K Fowler
Balance outstanding at start of year 36,989 19,175
Amounts advanced - 37,814
Amounts repaid (36,989 ) (20,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 36,989

15. ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is Original Investments Group Limited, whose registered office address is the same as that of this company.