REGISTERED NUMBER: 03815056 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

A.C.M. Financial Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A C Marshall

SECRETARY:

Mrs L G Marshall

REGISTERED OFFICE:

28 Park Road

Disley

Stockport

SK12 2NA

REGISTERED NUMBER:

03815056 (England and Wales)

ACCOUNTANTS:

Anthony Marshall Ltd

Chartered Accountants

70 Market Street

Tottington

Bury

Greater Manchester

BL8 3LJ

FIXED ASSETS

Intangible assets

4

546

546

Tangible assets

5

104,168

97,049

Investment property

6

1,844,538

1,844,538

1,949,252

1,942,133

CURRENT ASSETS

Debtors

7

237,858

192,058

Cash at bank

665,482

606,687

903,340

798,745

CREDITORS

Amounts falling due within one year

8

223,151

270,275

NET CURRENT ASSETS

680,189

528,470

TOTAL ASSETS LESS CURRENT LIABILITIES

2,629,441

2,470,603

CREDITORS

Amounts falling due after more than one year

9

(22,448

)

(40,742

)

PROVISIONS FOR LIABILITIES

10

(22,308

)

(19,708

)

NET ASSETS

2,584,685

2,410,153

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

11

122,354

122,354

Retained earnings

2,462,329

2,287,797

2,584,685

2,410,153

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 11 November 2025 and were signed by:

A C Marshall - Director

1.	STATUTORY INFORMATION

A.C.M. Financial Services Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been amortised evenly over its estimated useful life of 10 years.

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.

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 cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

Investment property

The fair value of the investment properties is based on a valuation carried out by the director on 31st March 2021, by comparing the market evidence available on transactions for similar properties at that time.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

100,546

AMORTISATION

At 1 April 2024

and 31 March 2025

100,000

NET BOOK VALUE

At 31 March 2025

546

At 31 March 2024

546

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

17,391

20,044

93,555

25,883

156,873

Additions

-

-

33,500

693

34,193

At 31 March 2025

17,391

20,044

127,055

26,576

191,066

DEPRECIATION

At 1 April 2024

14,661

13,029

7,875

24,259

59,824

Charge for year

2,730

4,009

18,711

1,624

27,074

At 31 March 2025

17,391

17,038

26,586

25,883

86,898

NET BOOK VALUE

At 31 March 2025

-

3,006

100,469

693

104,168

At 31 March 2024

2,730

7,015

85,680

1,624

97,049

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,844,538

NET BOOK VALUE

At 31 March 2025

1,844,538

At 31 March 2024

1,844,538

The fair value of the investment properties is based on a valuation carried out by the director on 31st March 2021, by comparing the market evidence available on transactions for similar properties at that time.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

237,858

192,058

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

48,867

29,448

Taxation and social security

95,619

100,547

Other creditors

78,665

140,280

223,151

270,275

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

22,448

40,742

10.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

22,308

19,708

Deferred

tax

£

Balance at 1 April 2024

19,708

Provided during year

2,600

Balance at 31 March 2025

22,308

11.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

122,354

12.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of A.C. Marshall, the director, and L.G. Marshall, by reason of their equal shareholding.