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A C M Power Management Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
702
826
Current assets
Debtors
5
-
2,176
Cash at bank and in hand
922
3,159
922
5,335
Creditors: amounts falling due within one year
6
(2,542)
(3,497)
Net current (liabilities)/assets
(1,620)
1,838
Total assets less current liabilities
(918)
2,664
Provisions for liabilities
Deferred tax
(133)
(157)
Net (liabilities)/assets
(1,051)
2,507
Capital and reserves
Called up share capital
100
100
Profit and loss account
(1,151)
2,407
Shareholders' funds
(1,051)
2,507
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 May 2026 and were signed on its behalf by
A C McDonnell Director Company Registration No. 06997211
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A C M Power Management Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
A C M Power Management Limited is a private company, limited by shares, registered in England and Wales, registration number 06997211. The registered office is 2 HEREFORD GROVE, BIGGLESWADE, BEDFORDSHIRE, SG18 8HX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% per annum reducing balance
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 September 2024
2,968
At 31 August 2025
2,968
Depreciation
At 1 September 2024
2,142
Charge for the year
124
At 31 August 2025
2,266
Net book value
At 31 August 2025
702
At 31 August 2024
826
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
1,940
Amounts falling due after more than one year
Other debtors
-
236
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A C M Power Management Limited Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
561
497
Loans from directors
1,461
2,480
Accruals
520
520
2,542
3,497
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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