ACHS Building Services Ltd - Filleted accounts

Registered number

07993592

ACHS Building Services Ltd

Filleted Accounts

31 March 2025

ACHS Building Services Ltd
Registered number:		07993592
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		21,720			25,434

Current assets
Stocks		39,303			40,425
Debtors	4	171,441			168,487
Cash at bank and in hand		30,676			40,137
		241,420			249,049

Creditors: amounts falling due within one year	5	(169,331)			(204,164)

Net current assets			72,089			44,885

Total assets less current liabilities			93,809			70,319

Creditors: amounts falling due after more than one year	6		(52,674)			(44,208)



Net assets			41,135			26,111

Capital and reserves
Called up share capital			100			100
Profit and loss account			41,035			26,011

Shareholders' funds			41,135			26,111

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 C A Smith
Director
Approved by the board on 24 November 2025

ACHS Building Services 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:

	Plant and machinery	20% reducing balance
	Motor vehicles	25% straight line

	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.

	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				16		17


3	Tangible fixed assets
			Plant and machinery etc		Motor vehicles		Total
£				£		£
	Cost
	At 1 April 2024		6,012		57,339		63,351
	Additions		-		1,742		1,742
	At 31 March 2025		6,012		59,081		65,093

	Depreciation
	At 1 April 2024		5,599		32,318		37,917
	Charge for the year		103		5,353		5,456
	At 31 March 2025		5,702		37,671		43,373

	Net book value
	At 31 March 2025		310		21,410		21,720
	At 31 March 2024		413		25,021		25,434


4	Debtors				2025		2024
£						£

	Trade debtors				158,512		152,100
	CIS				12,929		16,387
					171,441		168,487


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

	Obligations under finance lease and hire purchase contracts				2,781		2,781
	Trade creditors				65,074		83,254
	Taxation and social security costs				35,390		32,267
	Other creditors				66,086		85,862
					169,331		204,164


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

	Obligations under finance lease and hire purchase contracts				-		8,342
	Other creditors				52,674		35,866
					52,674		44,208


7	Controlling party

	The ultimate controlling party of the company are its directors.


8	Other information

	ACHS Building Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Coldwell Street
	Linthwaite
	Huddersfield
	HD7 5QG