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Registration number: SC353339

A.C.A. Assets Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

A.C.A. Assets Ltd

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

A.C.A. Assets Ltd

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

A.C.A. Assets Ltd

(Registration number: SC353339)
Statement of Financial Position as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,088,398 | 3,027,478
Other financial assets | 5 | 18,332 | 18,332
|  | 3,106,730 | 3,045,810
Current assets |  |  |
Debtors | 6 | 2,826,875 | 2,847,397
Cash at bank and in hand |  | 57,476 | 121,601
|  | 2,884,351 | 2,968,998
Creditors: Amounts falling due within one year | 7 | (829,265) | (976,760)
Net current assets |  | 2,055,086 | 1,992,238
Total assets less current liabilities |  | 5,161,816 | 5,038,048
Creditors: Amounts falling due after more than one year | 7 | (1,444,148) | (1,293,630)
Provisions for liabilities |  | (568,778) | (562,664)
Net assets |  | 3,148,890 | 3,181,754
Capital and reserves |  |  |
Called up share capital | 8 | 2 | 2
Revaluation reserve |  | 871,250 | 871,250
Retained earnings |  | 2,277,638 | 2,310,502
Shareholders' funds |  | 3,148,890 | 3,181,754

A.C.A. Assets Ltd

(Registration number: SC353339)
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

A.C.A. Assets Ltd

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

| Share capital £ | Revaluation reserve £ | Retained earnings £ | Total £
At 1 September 2024 | 2 | 871,250 | 2,310,502 | 3,181,754
Profit for the year | - | - | 17,893 | 17,893
Dividends | - | - | (50,757) | (50,757)
At 31 August 2025 | 2 | 871,250 | 2,277,638 | 3,148,890

| Share capital £ | Revaluation reserve £ | Retained earnings £ | Total £
At 1 September 2023 | 2 | 871,250 | 2,365,815 | 3,237,067
Loss for the year | - | - | (3,579) | (3,579)
Dividends | - | - | (51,734) | (51,734)
At 31 August 2024 | 2 | 871,250 | 2,310,502 | 3,181,754

A.C.A. Assets Ltd

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 rounded to the nearest £1.

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.

A.C.A. Assets Ltd

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

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 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, other than Land and Buildings, 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.
Land and Buildings have been revalued on a Market Value basis by an independent valuer.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold Property | 2% on cost
Plant and machinery | 25% reducing balance and 10% on cost
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and bank deposits.

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.

A.C.A. Assets Ltd

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

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.

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).

A.C.A. Assets Ltd

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

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 1,958,452 | 2,859,029 | 234,630 | 5,052,111
Additions | - | 192,746 | 124,814 | 317,560
Disposals | - | (354,040) | (31,717) | (385,757)
At 31 August 2025 | 1,958,452 | 2,697,735 | 327,727 | 4,983,914
Depreciation
At 1 September 2024 | 100,000 | 1,789,823 | 134,810 | 2,024,633
Charge for the year | 20,000 | 184,584 | 39,454 | 244,038
Eliminated on disposal | - | (354,040) | (19,115) | (373,155)
At 31 August 2025 | 120,000 | 1,620,367 | 155,149 | 1,895,516
Carrying amount
At 31 August 2025 | 1,838,452 | 1,077,368 | 172,578 | 3,088,398
At 31 August 2024 | 1,858,452 | 1,069,206 | 99,820 | 3,027,478

Included within the net book value of land and buildings above is £1,838,452 (2024 - £1,858,452) in respect of freehold land and buildings.

A.C.A. Assets Ltd

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

5 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
Additions | 18,332 | 18,332
At 31 August 2025 | 18,332 | 18,332
Impairment
Carrying amount
At 31 August 2025 | 18,332 | 18,332

6 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 3,740 | 72,967
Amounts owed by related parties | 9 | 2,784,635 | 2,744,430
Prepayments |  | - | 5,000
Other debtors |  | 38,500 | 25,000
|  | 2,826,875 | 2,847,397

A.C.A. Assets Ltd

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

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 133,082 | 86,135
Trade creditors |  | 12,097 | -
Amounts owed to related parties | 9 | 639,352 | 832,253
Taxation and social security |  | 4,015 | 42,121
Accruals and deferred income |  | 2,500 | 2,500
Other creditors |  | 38,219 | 13,751
|  | 829,265 | 976,760

Creditors include finance lease liabilities which are secured of £108,046 (2024 - £56,885) and bank loans of £2,438 (2024 - £29,250). Finance lease liabilities are secured over the assets to which they relate.

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 1,444,148 | 1,293,630

Creditors include finance lease liabilities which are secured of £344,148 (2024 - £191,193) and bank loans of £1,100,000 (2024 - £1,102,438). Finance lease liabilities are secured over the assets to which they relate.

A.C.A. Assets Ltd

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

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2

9 | Related party transactions

Summary of transactions with other related parties

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

10 | Parent and ultimate parent undertaking

The company's immediate parent is ACA Holdings Ltd, incorporated in Scotland.
The ultimate parent is ACA Group Limited, incorporated in Scotland.