IRIS Accounts Production v25.2.0.378 11824225 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11824225 2024-04-30 11824225 2025-04-30 11824225 2024-05-01 2025-04-30 11824225 2023-04-30 11824225 2023-05-01 2024-04-30 11824225 2024-04-30 11824225 ns15:EnglandWales 2024-05-01 2025-04-30 11824225 ns14:PoundSterling 2024-05-01 2025-04-30 11824225 ns10:Director1 2024-05-01 2025-04-30 11824225 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11824225 ns10:SmallEntities 2024-05-01 2025-04-30 11824225 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11824225 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 11824225 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11824225 ns10:FullAccounts 2024-05-01 2025-04-30 11824225 1 2024-05-01 2025-04-30 11824225 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 11824225 ns5:CurrentFinancialInstruments 2025-04-30 11824225 ns5:CurrentFinancialInstruments 2024-04-30 11824225 ns5:ShareCapital 2025-04-30 11824225 ns5:ShareCapital 2024-04-30 11824225 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 11824225 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 11824225 ns10:RegisteredOffice 2024-05-01 2025-04-30 11824225 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 11824225 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-30 11824225 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-30 11824225 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-30 11824225 ns5:PlantMachinery 2024-04-30 11824225 ns5:PlantMachinery 2024-05-01 2025-04-30 11824225 ns5:PlantMachinery 2025-04-30 11824225 ns5:PlantMachinery 2024-04-30 11824225 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 11824225 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 11824225 ns10:OrdinaryShareClass1 2025-04-30

REGISTERED NUMBER: 11824225 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

ACS Facades Limited

ACS Facades Limited (Registered number: 11824225)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

ACS Facades Limited (Registered number: 11824225)

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Development costs | 4 | 244,958 |  | 282,644 |  |

Tangible assets | 5 | 19,221 |  | 27,252 |  |

264,179 |  | 309,896 |  |

CURRENT ASSETS

Debtors | 6 | 223,169 |  | 255,652 |  |

Cash at bank | 350,886 |  | 292,653 |  |

574,055 |  | 548,305 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,599,358 |  | 1,645,714 |  |

NET CURRENT LIABILITIES | (1,025,303 | ) | (1,097,409 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (761,124 | ) | (787,513 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | (761,125 | ) | (787,514 | ) |

SHAREHOLDERS' FUNDS | (761,124 | ) | (787,513 | ) |

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

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

D A Flannery - Director

ACS Facades Limited (Registered number: 11824225)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| ACS Facades Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 11824225

| Registered office: | Innovation Way

| Cross Green

| Leeds

| LS9 0DR

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 UK and Republic of Ireland" and the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to give a true and fair view.

| The financial statements have been prepared under the historical cost convention.

| Going Concern

| As at 30 April 2025 the company had a net asset deficiency of £761,124 (2024: £787,513).

| Having considered the financial position of the company for the 12 months forward from the date of signing and its working capital requirements the directors have considered that they, directly or indirectly through their other business interests, will be required to provide financial support to the company if it is to continue to meet its debts.

| Having committed to offer financial support when required, the directors have therefore considered that the company has adequate resources to continue in operational existence for the foreseeable future. For these reasons the directors continue to adopt the going concern basis in preparing the financial statements.

| Turnover

| Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised on delivery.

| Intangible assets - research and development

| Research expenditure is written off as incurred. Development expenditure is also written off, except where the directors are satisfied as to the technical, commercial and financial viability of individual projects. In such cases, the identifiable expenditure is capitalised as an intangible asset and amortised over the period during which the company is expected to benefit. This period is 10 years. Provision is made for any impairment.

ACS Facades Limited (Registered number: 11824225)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at purchase cost together with any incidental expenses of acquisition, net of depreciation and any provision for impairment.

| Depreciation is provided on all tangible assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life.

| Plant & machinery etc 25% reducing balance and 10% to 20% straight line.

| Residual value represents the estimated amount which would currently be obtained from disposal of an asset after deducting estimated costs of disposal, if the asset were already at an age and in the condition expected at the end of its estimated useful life.

| The need for any fixed asset impairment write down is assessed by comparison of the carrying value of the assets against the higher of realisable value and value in use.

| The gain or loss arising on the disposal of an asset is determined on the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| All financial assets and liabilities are initially measured at transaction price (including transaction costs) unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| The following assets and liabilities are classified as basic financial instruments - trade debtors, other debtors, cash and bank balances, trade creditors, other creditors and inter-company balances. These are all measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

| Taxation

| Current tax, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that, on the basis of all available evidence, it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to the reversal of the timing difference.

ACS Facades Limited (Registered number: 11824225)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss account in the period to which they relate.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense unless those costs are recognised as part of the cost of development expenditure and capitalised as an intangible asset.

| Where material, the cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Impairment of assets

| Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss as described below.

| Non financial assets

| An asset is impaired when there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

| Financial assets

| For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were sold at the reporting date.

| Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had impairment not been recognised.

ACS Facades Limited (Registered number: 11824225)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| The critical judgements that the directors have made in applying the company's accounting policies and the key sources of estimation uncertainty that have had the most significant effect on the amounts recognised in the financial statements are described below:

| Capitalisation of development costs

| The company examines projects on an individual basis and capitalises development costs where it considers that the following circumstances are met:

| - |  | there is a clearly defined project. |  |

| - |  | related expenditure is separately identifiable. |  |

| - |  | the outcome of such a project has been assessed with reasonable certainty as to its technical feasibility, and its ultimate commercial viability. |  |

| - |  | the aggregate of the deferred development costs, any further development costs, and related production, selling and administration costs is reasonably expected to be exceeded by related future sales or other revenues. |  |

| - |  | adequate resources exist, or are reasonably expected to be available, to enable the project to be completed and to provide any consequential increases in working capital. |  |

| Amortisation of intangible assets

| The selection of the useful economic life of intangible assets (development costs) involves judgement and the level of amortisation charge could be significantly different should a shorter or longer useful life be chosen.

| Impairment of intangible assets

| The company considers whether intangible assets are impaired. Where indication of impairment is identified the estimation of the recoverable amount requires estimation of the future cash flows from the cash generating units and a selection of appropriate discount rates in order to calculate the net present value of those future cash flows. The directors are satisfied that no impairment provisions are necessary as at 30 April 2024.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

ACS Facades Limited (Registered number: 11824225)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | DEVELOPMENT COSTS

| Other

| intangible

| assets

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 376,858 |  |

| AMORTISATION

| At 1 May 2024 | 94,214 |  |

| Charge for year | 37,686 |  |

| At 30 April 2025 | 131,900 |  |

| NET BOOK VALUE

| At 30 April 2025 | 244,958 |  |

| At 30 April 2024 | 282,644 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 70,013 |  |

| Additions | 14,337 |  |

| Disposals | (54,990 | ) |

| At 30 April 2025 | 29,360 |  |

| DEPRECIATION

| At 1 May 2024 | 42,761 |  |

| Charge for year | 5,499 |  |

| Eliminated on disposal | (38,121 | ) |

| At 30 April 2025 | 10,139 |  |

| NET BOOK VALUE

| At 30 April 2025 | 19,221 |  |

| At 30 April 2024 | 27,252 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 164,313 |  |

| Other debtors | 223,169 |  | 91,339 |  |

223,169 |  | 255,652 |  |

ACS Facades Limited (Registered number: 11824225)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 25 |  | 19,343 |  |

| Amounts owed to group undertakings | 1,593,400 |  | 1,593,400 |  |

| Taxation and social security | 770 |  | 27,155 |  |

| Other creditors | 5,163 |  | 5,816 |  |

1,599,358 |  | 1,645,714 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |