Company registration number 07934376 (England and Wales)
ACP (GROUP) LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
Hampshire
PO6 3TH
ACP (GROUP) LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2
Notes to the financial statements
3 - 8
ACP (GROUP) LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr. A. Tremorin
Mr. J. D. M. Tremorin
Mr J. A. Tremorin
Company number
07934376
Registered office
373-375 Old Commercial Road
Portsmouth
Hampshire
United Kingdom
PO1 4QG
Auditor
TC Group
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
Hampshire
PO6 3TH
ACP (GROUP) LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
31 December 2025
30 September 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
732,587
732,587
Investments
4
6,672
6,672
739,259
739,259
Current assets
Debtors
5
204,187
98,422
Cash at bank and in hand
167,168
212,379
371,355
310,801
Creditors: amounts falling due within one year
6
(88,236)
(62,365)
Net current assets
283,119
248,436
Net assets
1,022,378
987,695
Capital and reserves
Called up share capital
7
3,336
3,336
Capital redemption reserve
3,336
3,336
Profit and loss reserves
1,015,706
981,023
Total equity
1,022,378
987,695

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 April 2026 and are signed on its behalf by:
Mr. A. Tremorin
Director
Company registration number 07934376 (England and Wales)
ACP (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

ACP (Group) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 373-375 Old Commercial Road, Portsmouth, Hampshire, United Kingdom, PO1 4QG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of 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 show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Reporting period

The company elected to extend its current accounting period for these financial statements so that they present the 15 month period from 1 October 2024 to 31 December 2025. The comparatives within these financial statements present the 12 month year from 1 October 2023 to 30 September 2024, and hence the comparatives may not be directly comparable.

1.3
Turnover

The turnover shown in the profit and loss account represents amounts receivable during the year for services provided, exclusive of Value Added Tax. Turnover is recognised on the completion of the service provided to group companies, and is measured at the fair value of the consideration receivable.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
25 years straight line
ACP (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Classification of financial liabilities

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.

ACP (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

ACP (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 October 2024 and 31 December 2025
732,587
Depreciation and impairment
At 1 October 2024 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
732,587
At 30 September 2024
732,587

The freehold property above is in respect of 373-375 Old Commercial Road, Portsmouth, PO1 4QG. The property is a mixed use property, primarily comprising the location of the main offices of the subsidiary business, ACP Freight Services Limited, but also containing office space surplus to the subsidiary's current requirements and student accommodation. Due to the nature of the property, the components cannot be sold separately, and hence it is not possible for the Directors to determine a reliable fair value of the investment property components. In accordance with FRS 102 Section 16.4, the entire property has been accounted for as property, plant and equipment, and is recognised at depreciated historic cost in accordance with FRS 102 Section 17.

The directors are of the opinion that the residual value of the property is such that depreciation in the current year is wholly immaterial.

4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
6,672
6,672
ACP (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
141,508
71,391
Other debtors
9,286
27,031
150,794
98,422
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
53,393
-
0
Total debtors
204,187
98,422
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
69,032
61,071
Other taxation and social security
12,532
94
Other creditors
6,672
1,200
88,236
62,365
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1 Ordinary A shares of £1 each
1
1
2,000 Ordinary C shares of £1 each
2,000
2,000
1,335 Ordinary E shares of £1 each
1,335
1,335
3,336
3,336
8
Related party transactions
ACP (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
8
Related party transactions
(Continued)
- 8 -

In accordance with FRS 102 Section 33.1A the company has taken exemption from disclosing transactions with ACP Freight Services Limited on the grounds that they are a wholly owned subsidiary.

The Directors have considered the requirements of FRS 102 Section 1AC.35 and have concluded that there are no transactions with related parties which have not been undertaken under normal market conditions.

9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was James Blake FCA.
The auditor was TC Group.
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