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Registration number: SC545505

ACA Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

ACA Group Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Statement of Changes in Equity | 4
Notes to the Unaudited Financial Statements | 5 to 11

ACA Group Limited

Company Information

Director | Dara Changizi

Registered office | Unit 14 Cartside Avenue Inchinnan Business Park INCHINNAN PA4 9RP

Accountants | Morris & Young Chartered Accountants 6 Atholl Crescent PERTH PH1 5JN

ACA Group Limited

(Registration number: SC545505)
Statement of Financial Position as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 5,548,485 | 5,548,485
Current assets |  |  |
Debtors | 5 | 136,191 | 185,000
Cash at bank and in hand |  | 567 | 6,029
|  | 136,758 | 191,029
Creditors: Amounts falling due within one year | 6 | (2,327,859) | (2,372,733)
Net current liabilities |  | (2,191,101) | (2,181,704)
Total assets less current liabilities |  | 3,357,384 | 3,366,781
Creditors: Amounts falling due after more than one year | 6 | - | (8,477)
Net assets |  | 3,357,384 | 3,358,304
Capital and reserves |  |  |
Called up share capital | 7 | 1,402,000 | 1,402,000
Retained earnings |  | 1,955,384 | 1,956,304
Shareholders' funds |  | 3,357,384 | 3,358,304

ACA Group Limited

(Registration number: SC545505)
Statement of Financial Position as at 31 August 2025

For the financial 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.

Director's 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 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 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.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 May 2026

......................................... Dara Changizi Director

ACA Group Limited

Statement of Changes in Equity for the Year Ended 31 August 2025

| Share capital £ | Retained earnings £ | Total £
At 1 September 2024 | 1,402,000 | 1,956,304 | 3,358,304
Profit for the year | - | 49,838 | 49,838
Dividends | - | (50,758) | (50,758)
At 31 August 2025 | 1,402,000 | 1,955,384 | 3,357,384

| Share capital £ | Retained earnings £ | Total £
At 1 September 2023 | 1,402,000 | 1,975,398 | 3,377,398
Profit for the year | - | 32,640 | 32,640
Dividends | - | (51,734) | (51,734)
At 31 August 2024 | 1,402,000 | 1,956,304 | 3,358,304

ACA Group Limited

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

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Unit 14
Cartside Avenue
Inchinnan Business Park
INCHINNAN
PA4 9RP

These financial statements were authorised for issue by the director on 22 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.

The financial statements are presented in sterling (£) and are rounded to the nearest £1.

Going concern

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

Tax

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

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.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

ACA Group Limited

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

Amortisation

Asset class | Amortisation method and rate
Goodwill | 3, 5 and 10 years straight line

Investments

Investments in subsidiaries are accounted for at cost less accumulated impairment losses.

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 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 group 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

ACA Group Limited

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

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.

Financial instruments

The company only has financial assets and liabilities of a kind that would qualify as basic financial instruments which are recognised at their transaction value and subsequently measured at their settlement value.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

ACA Group Limited

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

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 5,548,485 | 5,548,485

Subsidiaries | £
Cost or valuation
At 1 September 2024 | 5,548,485
Provision
Carrying amount
At 31 August 2025 | 5,548,485
At 31 August 2024 | 5,548,485

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
ACA Holdings Limited | Scotland | Ordinary shares of £1 | 100% | 100%

Subsidiary undertakings
ACA Holdings Limited The principal activity of ACA Holdings Limited is a holding company.

ACA Group Limited

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

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 136,191 | 185,000
| 136,191 | 185,000

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 8,476 | 101,708
Amounts owed to related parties | 10 | 2,312,883 | 2,264,526
Accruals and deferred income |  | 6,500 | 6,499
|  | 2,327,859 | 2,372,733

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 8,477

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 1,294,000 | 1,294,000 | 1,294,000 | 1,294,000
Ordinary B shares of £1 each | 108,000 | 108,000 | 108,000 | 108,000
| 1,402,000 | 1,402,000 | 1,402,000 | 1,402,000

ACA Group Limited

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

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 4,691 | 56,292
Finance lease liabilities | 3,785 | 45,416
| 8,476 | 101,708

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 4,691
Finance lease liabilities | - | 3,786
| - | 8,477

Bank borrowings
Bank borrowings represents funding received by way of a CBILS loan during the year ended 31 August 2021.
Finance lease liabilities
Finance lease liabilities are secured over the assets to which they relate.

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £0.04 (2024 - £0.04) per ordinary share |  | 50,758 |  | 51,734

ACA Group Limited

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

10 | Related party transactions

Transactions with the director

2025 | At 1 September 2024 £ | Advances to director £ | Repayments by director £ | At 31 August 2025 £
Dara Changizi
Director's Loan Account | 185,000 | 120,000 | (185,000) | 120,000

2024 | At 1 September 2023 £ | Advances to director £ | At 31 August 2024 £
Dara Changizi
Director's Loan Account | - | 185,000 | 185,000

Summary of transactions with other related parties

The Limited Company and Group have taken advantage of the exemption in FRS 102 "Related Party Discosures" from disclosing transactions with the other members of the Group.