ACM Construction & Development Ltd

Registered number

08878875

Filleted Accounts

31 March 2025

ACM Construction & Development Ltd
Registered number:		08878875
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		11,685			7,538

Current assets
Stocks		8,000			2,500
Debtors	4	40,998			53,231
Cash at bank and in hand		17,404			18,612
		66,402			74,343

Creditors: amounts falling due within one year	5	(65,529)			(58,766)

Net current assets			873			15,577

Total assets less current liabilities			12,558			23,115

Creditors: amounts falling due after more than one year	6		(10,215)			(12,413)

Provisions for liabilities			(2,220)			(1,432)


Net assets			123			9,270

Capital and reserves
Called up share capital			100			100
Profit and loss account			23			9,170

Shareholder's funds			123			9,270

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A C Mayhead
Director
Approved by the board on 8 October 2025

ACM Construction & Development Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance or over 3 years
	Plant and machinery			25% reducing balance or over 4 years
	Computer equipment			25% reducing balance or over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Computer equipment		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	780		5,713		18,738		25,231
	Additions	-		-		12,454		12,454
	At 31 March 2025	780		5,713		31,192		37,685

	Depreciation
	At 1 April 2024	487		3,601		13,605		17,693
	Charge for the year	95		603		7,609		8,307
	At 31 March 2025	582		4,204		21,214		26,000

	Net book value
	At 31 March 2025	198		1,509		9,978		11,685
	At 31 March 2024	293		2,112		5,133		7,538


4	Debtors					2025		2024
£							£

	Trade debtors					8,298		17,460
	Other debtors					32,700		35,771
						40,998		53,231


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		10,000
	Obligations under finance lease and hire purchase contracts					2,000		-
	Trade creditors					22,406		23,883
	Taxation and social security costs					16,595		10,878
	Other creditors					14,528		14,005
						65,529		58,766


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					2,215		12,413
	Obligations under finance lease and hire purchase contracts					8,000		-
						10,215		12,413


7	Controlling party

	Mr A C Mayhead is the controlling party by virtue of his directorship and shareholding within the company.


8	Other information

	ACM Construction & Development Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	157 Stanley Avenue
	Portsmouth
	Hampshire
	PO3 6PW