| Registered Number:SC598515 |
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
For the year ended 31 March 2025
ACP UK PVT Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
ACP UK PVT Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
19,292
20,407
2
40,000
80,000
3
99,292
60,407
| Trade and other receivables |
(4,773)
(11,499)
4
64,117
| Cash and cash equivalents |
20,494
8,995
59,344
| Trade and other payables: amounts falling due within one |
| year |
(47,208)
(33,034)
5
12,136
(24,039)
Net current liabilities
| Total assets less current liabilities |
75,253
72,543
| Trade and other payables: amounts falling due after more |
| than one year |
(46,844)
(37,457)
6
37,796
Net assets
25,699
100
100
37,696
25,599
37,796
25,699
Shareholders' funds
| For the year ended 31 March 2025 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 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 proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 30 December 2025 and were signed by: |
1 of 5
For the year ended 31 March 2025
ACP UK PVT Limited
Statement of Financial Position Continued
| The notes form part of these financial statements |
2 of 5
For the year ended 31 March 2025
ACP UK PVT Limited
Notes to the Financial Statements
Statutory Information
| ACP UK PVT Limited is a private limited company, limited by shares, domiciled in Scotland, registration number |
| SC598515. |
8 Cambridge Avenue
Edinburgh
City of Edinburgh
EH6 5AP
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Motor Vehicles
Furniture and Fittings
| 2. Property, plant and equipment |
30,791
1,089
11,707
17,995
2,290
-
2,290
-
17,995
13,997
1,089
33,081
| Provision for depreciation and impairment |
10,384
163
3,278
6,943
Charge for year
3,405
139
1,608
1,658
13,789
302
4,886
8,601
9,394
9,111
787
19,292
11,052
8,429
926
20,407
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For the year ended 31 March 2025
ACP UK PVT Limited
Notes to the Financial Statements Continued
| 3. Investments held as fixed assets |
40,000
40,000
40,000
40,000
80,000
80,000
80,000
80,000
40,000
40,000
| 4. Trade and other receivables |
2024
2025
(11,499)
(4,773)
| Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment. |
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
| Taxation and social security |
884
9,789
32,150
37,419
33,034
47,208
| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. |
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
37,457
46,844
4 of 5
For the year ended 31 March 2025
ACP UK PVT Limited
Notes to the Financial Statements Continued
| 7. Average number of persons employed |
During the year the average number of employees was 4 (2024 : 5)
5 of 5