Company registration number SC188137
A. C. G. PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
A. C. G. PROPERTIES LIMITED
COMPANY INFORMATION
Director
Mr G Legg
Company number
SC188137
Registered office
Rinnes View
Tomnabent
Aberlour
Banffshire
AB38 9NQ
Accountants
MacKenzie Kerr Limited
Chartered Accountants
Redwood
19 Culduthel Road
Inverness
IV2 4AA
A. C. G. PROPERTIES LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
Page
Chartered Accountants' report
1
Profit and loss account
2
Balance sheet and notes to the financial statements
3
The following pages do not form part of the statutory financial statements:
Detailed trading and profit and loss account
4
A. C. G. PROPERTIES LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF A. C. G. PROPERTIES LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A. C. G. Properties Limited for the year ended 31 August 2025, which comprise the profit and loss account and the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of A. C. G. Properties Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A. C. G. Properties Limited and state those matters that we have agreed to state to the Board of Directors of A. C. G. Properties Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/FrameworkforthePreparationofAccounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A. C. G. Properties Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that A. C. G. Properties Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that A. C. G. Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A. C. G. Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

MacKenzie Kerr Limited
Chartered Accountants
Redwood
19 Culduthel Road
Inverness
IV2 4AA
18 May 2026
A. C. G. PROPERTIES LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
2025
2024
£
£
Turnover
11,598
15,930
Depreciation and other amounts written off assets
(326)
(163)
Other charges
(15,063)
(5,204)
Tax
-
0
(1,952)
(Loss)/profit for the financial year
(3,791)
8,611
A. C. G. PROPERTIES LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 3 -
2025
2024
£
£
£
£
Fixed assets
400,912
400,650
Current assets
915
915
Creditors: amounts falling due within one year
(96,192)
(92,139)
Net current liabilities
(95,277)
(91,224)
Total assets less current liabilities
305,635
309,426
Net assets
305,635
309,426
Capital and reserves
305,635
309,426
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
0
0

A. C. G. Properties Limited is a private company limited by shares incorporated in Scotland. The registered office is Rinnes View, Tomnabent, Aberlour, Banffshire, AB38 9NQ.

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

The financial statements were approved by the board of directors and authorised for issue on 18 May 2026 and are signed on its behalf by:
Mr G Legg
Director
Company registration number SC188137
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