REGISTERED NUMBER: 12762614 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Property Services AC Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Causley

REGISTERED OFFICE:

2 School Close

Stoke-On-Trent

United Kingdom

Staffordshire

ST10 2QB

REGISTERED NUMBER:

12762614 (England and Wales)

ACCOUNTANTS:

M Chilton Accountancy Services Limited

16 Reed Mace Drive

Bromsgrove

Worcestershire

B61 0UJ

FIXED ASSETS

Tangible assets

4

459,572

450,730

CURRENT ASSETS

Cash at bank

7,516

11,229

CREDITORS

Amounts falling due within one year

5

8,211

7,233

NET CURRENT (LIABILITIES)/ASSETS

(695

)

3,996

TOTAL ASSETS LESS CURRENT LIABILITIES

458,877

454,726

CREDITORS

Amounts falling due after more than one year

6

(551,382

)

(481,771

)

ACCRUALS AND DEFERRED INCOME

(660

)

(600

)

NET LIABILITIES

(93,165

)

(27,645

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(93,166

)

(27,646

)

(93,165

)

(27,645

)

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

A Causley - Director

1.	STATUTORY INFORMATION

Property Services AC 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

5% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

354,731

112,625

467,356

Additions

200,000

-

200,000

Disposals

(186,626

)

-

(186,626

)

At 31 December 2025

368,105

112,625

480,730

DEPRECIATION

At 1 January 2025

-

16,626

16,626

Charge for year

-

4,532

4,532

At 31 December 2025

-

21,158

21,158

NET BOOK VALUE

At 31 December 2025

368,105

91,467

459,572

At 31 December 2024

354,731

95,999

450,730

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

8,210

7,234

Trade creditors

1

(1

)

8,211

7,233

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

160,214

130,786

Other creditors

391,168

350,985

551,382

481,771