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REGISTERED NUMBER: 08327523 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

A C SERVICES (SW) LTD

| A C SERVICES (SW) LTD (REGISTERED NUMBER: 08327523) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| A C SERVICES (SW) LTD |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | Mrs J E Schofield

| Mr A C Schofield

| REGISTERED OFFICE: | 17 St Peters Place

| Fleetwood

| Lancashire

| FY7 6EB

| REGISTERED NUMBER: | 08327523 (England and Wales)

| ACCOUNTANTS: | Xeinadin

| 17 St Peters Place

| Fleetwood

| Lancashire

| FY7 6EB

| A C SERVICES (SW) LTD (REGISTERED NUMBER: 08327523) |

BALANCE SHEET

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 16,532 |  | 22,052 |  |

CURRENT ASSETS

Debtors | 5 | 56,395 |  | 219,862 |  |

Cash at bank | 87,591 |  | 111,372 |  |

143,986 |  | 331,234 |  |

CREDITORS

Amounts falling due within one year | 6 | (115,859 | ) | (285,412 | ) |

NET CURRENT ASSETS | 28,127 |  | 45,822 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 44,659 |  | 67,874 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (17,528 | ) | (29,015 | ) |

NET ASSETS | 27,131 |  | 38,859 |  |

CAPITAL AND RESERVES

Called up share capital | 19 |  | 19 |  |

Retained earnings | 27,112 |  | 38,840 |  |

SHAREHOLDERS' FUNDS | 27,131 |  | 38,859 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

| A C SERVICES (SW) LTD (REGISTERED NUMBER: 08327523) |

BALANCE SHEET - continued

31 December 2025

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 Board of Directors and authorised for issue on 4 March 2026 and were signed on its behalf by:

Mrs J E Schofield - Director

| A C SERVICES (SW) LTD (REGISTERED NUMBER: 08327523) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| A C Services (SW) 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 represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| 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.

| Computer equipment | - | Straight line over 3 years

| 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.

| A C SERVICES (SW) LTD (REGISTERED NUMBER: 08327523) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Going concern

| The directors are satisfied at the time of approving the financial statements that the company has adequate resources to continue to operate for the foreseeable future and as such, continues to adopt the going concern basis in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 39,187 |  | 3,723 |  | 42,910 |  |

| DEPRECIATION

| At 1 January 2025 | 17,144 |  | 3,714 |  | 20,858 |  |

| Charge for year | 5,511 |  | 9 |  | 5,520 |  |

| At 31 December 2025 | 22,655 |  | 3,723 |  | 26,378 |  |

| NET BOOK VALUE

| At 31 December 2025 | 16,532 |  | - |  | 16,532 |  |

| At 31 December 2024 | 22,043 |  | 9 |  | 22,052 |  |

| A C SERVICES (SW) LTD (REGISTERED NUMBER: 08327523) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

4. | TANGIBLE FIXED ASSETS - continued

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

| Motor

| vehicles

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 39,187 |  |

| DEPRECIATION

| At 1 January 2025 | 17,144 |  |

| Charge for year | 5,511 |  |

| At 31 December 2025 | 22,655 |  |

| NET BOOK VALUE

| At 31 December 2025 | 16,532 |  |

| At 31 December 2024 | 22,043 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 47,705 |  | 188,460 |  |

| Directors' current accounts | 8,371 |  | 22,612 |  |

| Tax | - |  | 8,040 |  |

| Prepayments | 319 |  | 750 |  |

56,395 |  | 219,862 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 3,907 |  | 6,591 |  |

| Hire purchase contracts | 7,572 |  | 6,763 |  |

| Trade creditors | 41,208 |  | 189,845 |  |

| Tax | 14,029 |  | 28,117 |  |

| Social security and other taxes | 198 |  | - |  |

| VAT | 35,715 |  | 40,728 |  |

| Other creditors | 10,000 |  | 10,000 |  |

| Accruals and deferred income | 3,230 |  | 3,368 |  |

115,859 |  | 285,412 |  |

| A C SERVICES (SW) LTD (REGISTERED NUMBER: 08327523) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 4,006 |  | 3,907 |  |

| Bank loans - 2-5 years | 11,503 |  | 12,323 |  |

| Bank loans more 5 yr by instal | - |  | 3,194 |  |

| Hire purchase contracts | 2,019 |  | 9,591 |  |

17,528 |  | 29,015 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 3,194 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Mrs J E Schofield

| Balance outstanding at start of year | 22,612 |  | 24,566 |  |

| Amounts advanced | 42,688 |  | 58,542 |  |

| Amounts repaid | (56,929 | ) | (60,496 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 8,371 |  | 22,612 |  |

| The loan to the director was unsecured and repayable on demand. Interest is payable at the HMRC rate applicable to beneficial loan arrangements.

9. | RELATED PARTY DISCLOSURES

| Dividends of £65,430 (2024 - £53,000) were paid to the directors during the year.