REGISTERED NUMBER: 04054837 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

AC SERVICES (SOUTHERN) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H S Hagger

SECRETARY:

Mrs H S Hagger

REGISTERED OFFICE:

Unit 13 Dean Court

Dean Road

Yate

South Glous

BS37 5NJ

REGISTERED NUMBER:

04054837 (England and Wales)

ACCOUNTANTS:

Keller & Co

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

FIXED ASSETS

Tangible assets

4

9,771

12,473

CURRENT ASSETS

Stocks

180,000

130,000

Debtors

5

82,276

67,690

Cash at bank and in hand

149,460

158,236

411,736

355,926

CREDITORS

Amounts falling due within one year

6

(141,075

)

(116,952

)

NET CURRENT ASSETS

270,661

238,974

TOTAL ASSETS LESS CURRENT LIABILITIES

280,432

251,447

CREDITORS

Amounts falling due after more than one year

7

(2,040

)

(14,877

)

PROVISIONS FOR LIABILITIES

(2,247

)

(2,370

)

NET ASSETS

276,145

234,200

CAPITAL AND RESERVES

Called up share capital

113

113

Share premium

24,988

24,988

Retained earnings

251,044

209,099

SHAREHOLDERS' FUNDS

276,145

234,200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 December 2025 and were signed by:

Mrs H S Hagger - Director

1.	STATUTORY INFORMATION

AC Services (Southern) 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

8,762

13,388

24,057

Additions

-

-

-

At 30 September 2025

8,762

13,388

24,057

DEPRECIATION

At 1 October 2024

8,762

12,394

23,965

Charge for year

-

249

23

At 30 September 2025

8,762

12,643

23,988

NET BOOK VALUE

At 30 September 2025

-

745

69

At 30 September 2024

-

994

92

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

40,597

58,580

145,384

Additions

-

4,586

4,586

At 30 September 2025

40,597

63,166

149,970

DEPRECIATION

At 1 October 2024

30,289

57,501

132,911

Charge for year

5,147

1,869

7,288

At 30 September 2025

35,436

59,370

140,199

NET BOOK VALUE

At 30 September 2025

5,161

3,796

9,771

At 30 September 2024

10,308

1,079

12,473

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

27,409

DEPRECIATION

At 1 October 2024

17,131

Charge for year

5,139

At 30 September 2025

22,270

NET BOOK VALUE

At 30 September 2025

5,139

At 30 September 2024

10,278

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

80,333

66,589

Other debtors

1,943

1,101

82,276

67,690

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,887

10,248

Hire purchase contracts

4,896

4,896

Trade creditors

22,828

17,554

Taxation and social security

68,466

48,771

Other creditors

36,998

35,483

141,075

116,952

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,941

Hire purchase contracts

2,040

6,936

2,040

14,877

8.	OTHER FINANCIAL COMMITMENTS

As of 30th September 2024 the company had leasing commitments totalling £36,470.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mrs H S Hagger

Balance outstanding at start of year

(607

)

(633

)

Amounts advanced

181

26

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(426

)

(607

)

10.	RELATED PARTY DISCLOSURES

Mrs Hagger has received from the company a total amount of £11,146 in respect of rent and rates for the premises where the company is based.