2025-02-05 2026-02-28 2026-02-28 false 16230657 ACO SALES LIMITED 2026-04-21 false iso4217:GBP xbrli:pure 16230657 2025-02-04 16230657 2026-02-28 16230657 2025-02-05 2026-02-28 16230657 2025-02-03 16230657 2025-02-04 16230657 2025-02-04 2025-02-04 16230657 bus:SmallEntities 2025-02-05 2026-02-28 16230657 bus:AuditExempt-NoAccountantsReport 2025-02-05 2026-02-28 16230657 bus:FullAccounts 2025-02-05 2026-02-28 16230657 bus:PrivateLimitedCompanyLtd 2025-02-05 2026-02-28 16230657 core:WithinOneYear 2026-02-28 16230657 core:AfterOneYear 2026-02-28 16230657 core:WithinOneYear 2025-02-04 16230657 core:AfterOneYear 2025-02-04 16230657 core:ShareCapital 2026-02-28 16230657 core:SharePremium 2026-02-28 16230657 core:RevaluationReserve 2026-02-28 16230657 core:OtherReservesSubtotal 2026-02-28 16230657 core:RetainedEarningsAccumulatedLosses 2026-02-28 16230657 core:ShareCapital 2025-02-04 16230657 core:SharePremium 2025-02-04 16230657 core:RevaluationReserve 2025-02-04 16230657 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core:Vehicles 2025-02-05 2026-02-28 16230657 core:FurnitureFittings 2025-02-05 2026-02-28 16230657 core:OfficeEquipment 2025-02-05 2026-02-28 16230657 core:NetGoodwill 2025-02-05 2026-02-28 16230657 core:IntangibleAssetsOtherThanGoodwill 2025-02-05 2026-02-28 16230657 core:ListedExchangeTraded 2025-02-05 2026-02-28 16230657 core:UnlistedNon-exchangeTraded 2025-02-05 2026-02-28 16230657 core:MoreThanFiveYears 2025-02-05 2026-02-28 16230657 core:Non-currentFinancialInstruments 2026-02-28 16230657 core:Non-currentFinancialInstruments 2025-02-04 16230657 dpl:CostSales 2025-02-05 2026-02-28 16230657 dpl:DistributionCosts 2025-02-05 2026-02-28 16230657 core:LandBuildings 2025-02-05 2026-02-28 16230657 core:PlantMachinery 2025-02-05 2026-02-28 16230657 core:Vehicles 2025-02-05 2026-02-28 16230657 core:FurnitureFittings 2025-02-05 2026-02-28 16230657 core:OfficeEquipment 2025-02-05 2026-02-28 16230657 dpl:AdministrativeExpenses 2025-02-05 2026-02-28 16230657 core:NetGoodwill 2025-02-05 2026-02-28 16230657 core:IntangibleAssetsOtherThanGoodwill 2025-02-05 2026-02-28 16230657 dpl:GroupUndertakings 2025-02-05 2026-02-28 16230657 dpl:ParticipatingInterests 2025-02-05 2026-02-28 16230657 dpl:GroupUndertakings core:ListedExchangeTraded 2025-02-05 2026-02-28 16230657 core:ListedExchangeTraded 2025-02-05 2026-02-28 16230657 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-02-05 2026-02-28 16230657 core:UnlistedNon-exchangeTraded 2025-02-05 2026-02-28 16230657 dpl:CostSales 2025-02-04 2025-02-04 16230657 dpl:DistributionCosts 2025-02-04 2025-02-04 16230657 core:LandBuildings 2025-02-04 2025-02-04 16230657 core:PlantMachinery 2025-02-04 2025-02-04 16230657 core:Vehicles 2025-02-04 2025-02-04 16230657 core:FurnitureFittings 2025-02-04 2025-02-04 16230657 core:OfficeEquipment 2025-02-04 2025-02-04 16230657 dpl:AdministrativeExpenses 2025-02-04 2025-02-04 16230657 core:NetGoodwill 2025-02-04 2025-02-04 16230657 core:IntangibleAssetsOtherThanGoodwill 2025-02-04 2025-02-04 16230657 dpl:GroupUndertakings 2025-02-04 2025-02-04 16230657 dpl:ParticipatingInterests 2025-02-04 2025-02-04 16230657 dpl:GroupUndertakings core:ListedExchangeTraded 2025-02-04 2025-02-04 16230657 core:ListedExchangeTraded 2025-02-04 2025-02-04 16230657 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-02-04 2025-02-04 16230657 core:UnlistedNon-exchangeTraded 2025-02-04 2025-02-04 16230657 core:NetGoodwill 2026-02-28 16230657 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 16230657 core:LandBuildings 2026-02-28 16230657 core:PlantMachinery 2026-02-28 16230657 core:Vehicles 2026-02-28 16230657 core:FurnitureFittings 2026-02-28 16230657 core:OfficeEquipment 2026-02-28 16230657 core:AfterOneYear 2026-02-28 16230657 core:WithinOneYear 2026-02-28 16230657 core:ListedExchangeTraded 2026-02-28 16230657 core:UnlistedNon-exchangeTraded 2026-02-28 16230657 core:ShareCapital 2026-02-28 16230657 core:SharePremium 2026-02-28 16230657 core:RevaluationReserve 2026-02-28 16230657 core:OtherReservesSubtotal 2026-02-28 16230657 core:RetainedEarningsAccumulatedLosses 2026-02-28 16230657 core:NetGoodwill 2025-02-04 16230657 core:IntangibleAssetsOtherThanGoodwill 2025-02-04 16230657 core:LandBuildings 2025-02-04 16230657 core:PlantMachinery 2025-02-04 16230657 core:Vehicles 2025-02-04 16230657 core:FurnitureFittings 2025-02-04 16230657 core:OfficeEquipment 2025-02-04 16230657 core:AfterOneYear 2025-02-04 16230657 core:WithinOneYear 2025-02-04 16230657 core:ListedExchangeTraded 2025-02-04 16230657 core:UnlistedNon-exchangeTraded 2025-02-04 16230657 core:ShareCapital 2025-02-04 16230657 core:SharePremium 2025-02-04 16230657 core:RevaluationReserve 2025-02-04 16230657 core:OtherReservesSubtotal 2025-02-04 16230657 core:RetainedEarningsAccumulatedLosses 2025-02-04 16230657 core:NetGoodwill 2025-02-03 16230657 core:IntangibleAssetsOtherThanGoodwill 2025-02-03 16230657 core:LandBuildings 2025-02-03 16230657 core:PlantMachinery 2025-02-03 16230657 core:Vehicles 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-04 16230657 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-04 16230657 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-04 16230657 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-04 16230657 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-04 16230657 bus:Director1 2025-02-05 2026-02-28

ACO SALES LIMITED

Registered Number
16230657
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2026

ACO SALES LIMITED
Company Information
for the period from 5 February 2025 to 28 February 2026

Director | OANEA, Andrei-Cristian

Registered Address | 2 Iron Brook Close
| Ince
| Wigan
| WN2 2DN

Registered Number | 16230657 (England and Wales)

ACO SALES LIMITED
Balance Sheet as at
28 February 2026

| Notes | 2026
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 |  |  | 4,167
Tangible assets | 4 |  |  | 59,487
|  |  |  | 63,654
Current assets |  |  |  |
Debtors | 5 | 47,950 |  |
Cash at bank and on hand |  | 15,027 |  |
|  | 62,977 |  |
Creditors amounts falling due within one year | 6 | (74,381) |  |
Net current assets (liabilities) |  |  |  | (11,404)
Total assets less current liabilities |  |  |  | 52,250
Creditors amounts falling due after one year | 7 |  |  | (59,430)
Net assets |  |  |  | (7,180)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | (7,280)
Shareholders' funds |  |  |  | (7,180)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 April 2026, and are signed on its behalf by:
OANEA, Andrei-Cristian Director Registered Company No. 16230657

ACO SALES LIMITED
Notes to the Financial Statements
for the period ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026
| Average number of employees during the year | 1

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 5,000 |  | 5,000
| At 28 February 26 | 5,000 |  | 5,000
| Amortisation and impairment
| Charge for year | 833 |  | 833
| At 28 February 26 | 833 |  | 833
| Net book value
| At 28 February 26 | 4,167 |  | 4,167
| At 04 February 25 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| Additions | 1,796 |  | 64,648 |  | 6,996 |  | 73,440
| At 28 February 26 | 1,796 |  | 64,648 |  | 6,996 |  | 73,440
| Depreciation and impairment
| Charge for year | 294 |  | 12,930 |  | 729 |  | 13,953
| At 28 February 26 | 294 |  | 12,930 |  | 729 |  | 13,953
| Net book value
| At 28 February 26 | 1,502 |  | 51,718 |  | 6,267 |  | 59,487
| At 04 February 25 | - |  | - |  | - |  | -

5. | Debtors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 47,471
| Other debtors | 479
| Total | 47,950

6. | Creditors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Trade creditors / trade payables | 25,986
| Bank borrowings and overdrafts | 48,225
| Taxation and social security | 170
| Total | 74,381

7. | Creditors: amounts due after one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Bank borrowings and overdrafts | 59,430
| Total | 59,430

8. | Related party transactions
--- | ---
| At the balance sheet date, the company owed the director £36,243. This is an interest free loan with no fixed date for repayment.