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Registration number: 06937327

Advanced Commercial Interiors Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Advanced Commercial Interiors Limited

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 10

Advanced Commercial Interiors Limited

Company Information

Directors | Richard Yeo Roy Thompson

Registered office | Pear Tree Yard Town Street Sandiacre Nottingham NG10 5DU

Accountants | Butler Cook The Hemington Millhouse Business Centre Station Road Castle Donington Derby DE74 2NJ

Advanced Commercial Interiors Limited

Directors' Report for the Year Ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors of the company

The directors who held office during the year were as follows:

Richard Yeo

Roy Thompson

Principal activity

The principal activity of the company is Development of building projects

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:

......................................... Richard Yeo Director
......................................... Roy Thompson Director

Advanced Commercial Interiors Limited

(Registration number: 06937327)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 223,508 | 327,311
Investments | 5 | 980,000 | 980,000
|  | 1,203,508 | 1,307,311
Current assets |  |  |
Stocks | 6 | - | 410,000
Debtors | 7 | 1,034,565 | 2,430,653
Cash at bank and in hand |  | 674,192 | 934,779
|  | 1,708,757 | 3,775,432
Creditors: Amounts falling due within one year | 8 | (1,541,055) | (4,081,101)
Net current assets/(liabilities) |  | 167,702 | (305,669)
Total assets less current liabilities |  | 1,371,210 | 1,001,642
Provisions for liabilities |  | (50,920) | (74,887)
Net assets |  | 1,320,290 | 926,755
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 1,320,190 | 926,655
Shareholders' funds |  | 1,320,290 | 926,755

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Advanced Commercial Interiors Limited

(Registration number: 06937327)
Balance Sheet as at 31 December 2025

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:

......................................... Richard Yeo Director
......................................... Roy Thompson Director

Advanced Commercial Interiors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Pear Tree Yard Town Street
Sandiacre
Nottingham
NG10 5DU
England

These financial statements were authorised for issue by the Board on 13 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Advanced Commercial Interiors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 33% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance
Long Leasehold | 10% Straight Line
Plant & Machinery | 20% Reducing Balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Advanced Commercial Interiors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Advanced Commercial Interiors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 9).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 79,326 | 43,583 | 505,198 | 628,107
Additions | - | 7,194 | 14,906 | 22,100
Disposals | - | - | (139,612) | (139,612)
At 31 December 2025 | 79,326 | 50,777 | 380,492 | 510,595
Depreciation
At 1 January 2025 | 51,562 | 30,045 | 219,189 | 300,796
Charge for the year | 7,933 | 5,468 | 61,563 | 74,964
Eliminated on disposal | - | - | (88,673) | (88,673)
At 31 December 2025 | 59,495 | 35,513 | 192,079 | 287,087
Carrying amount
At 31 December 2025 | 19,831 | 15,264 | 188,413 | 223,508
At 31 December 2024 | 27,764 | 13,538 | 286,009 | 327,311

Included within the net book value of land and buildings above is £19,831 (2024 - £27,765) in respect of long leasehold land and buildings.

Advanced Commercial Interiors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 980,000 | 980,000

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 980,000
Provision
Carrying amount
At 31 December 2025 | 980,000
At 31 December 2024 | 980,000

6 | Stocks

| 2025 £ | 2024 £
Work in progress | - | 410,000

7 | Debtors

Current |  | 2025 £ | 2024 £
Trade debtors |  | 454,739 | 1,407,872
Amounts owed by related parties |  | 511,000 | 623,000
Prepayments |  | 1,781 | 3,781
Other debtors |  | 67,045 | 396,000
|  | 1,034,565 | 2,430,653

Advanced Commercial Interiors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 800,433 | 1,997,836
Taxation and social security | 356,326 | 590,899
Accruals and deferred income | 383,746 | 358,470
Other creditors | 550 | 1,133,896
| 1,541,055 | 4,081,101