A C A Distribution Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 3296863

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,456		3,713

			3,456		3,713
CURRENT ASSETS
Stocks		69,095		72,294
Debtors		130,357		157,799
Cash at bank and in hand		108,098		75,151

		307,550		305,244
Creditors: Amounts Falling Due Within One Year		(175,535 )		(220,621 )

NET CURRENT ASSETS (LIABILITIES)			132,015		84,623

TOTAL ASSETS LESS CURRENT LIABILITIES			135,471		88,336

Creditors: Amounts Falling Due After More Than One Year			(16,630 )		(25,872 )

NET ASSETS			118,841		62,464

CAPITAL AND RESERVES
Called up share capital	5		400		400
Capital redemption reserve			400		400
Profit and Loss Account			118,041		61,664

SHAREHOLDERS' FUNDS			118,841		62,464

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A C A Distribution Limited

Abridged Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr K Pacey

Director

19/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

A C A Distribution Limited is a private company, limited by shares, incorporated in England & Wales, registered number 3296863 . The registered office is 105 Ash Road, Sutton, Surrey, SM3 9LA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25 % - reducing balance
Computer Equipment	10 % - reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2023: 6)

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2024	28,118
Additions	127

As at 31 December 2024	28,245

Depreciation
As at 1 January 2024	24,405
Provided during the period	384

As at 31 December 2024	24,789

Net Book Value
As at 31 December 2024	3,456

As at 1 January 2024	3,713

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A C A Distribution Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2024

5. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	400	400

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