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Registration number: SC272499

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

ACA Holdings 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 10

ACA Holdings 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 Holdings Limited

(Registration number: SC272499)
Statement of Financial Position as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 3,224,660 | 3,224,660
Current assets |  |  |
Debtors |  | 1,250 | -
Cash at bank and in hand |  | 14 | 14
|  | 1,264 | 14
Creditors: Amounts falling due within one year | 5 | (164,630) | (163,380)
Net current liabilities |  | (163,366) | (163,366)
Net assets |  | 3,061,294 | 3,061,294
Capital and reserves |  |  |
Called up share capital | 6 | 9,999 | 9,999
Share premium reserve |  | 3,214,657 | 3,214,657
Retained earnings |  | (163,362) | (163,362)
Shareholders' funds |  | 3,061,294 | 3,061,294

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

ACA Holdings Limited

(Registration number: SC272499)
Statement of Financial Position as at 31 August 2025

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

ACA Holdings Limited

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

| Share capital £ | Share premium £ | Retained earnings £ | Total £
At 1 September 2024 | 9,999 | 3,214,657 | (163,362) | 3,061,294
Profit for the year | - | - | 50,758 | 50,758
Dividends | - | - | (50,758) | (50,758)
At 31 August 2025 | 9,999 | 3,214,657 | (163,362) | 3,061,294

| Share capital £ | Share premium £ | Retained earnings £ | Total £
At 1 September 2023 | 9,999 | 3,214,657 | (162,113) | 3,062,543
Profit for the year | - | - | 50,485 | 50,485
Dividends | - | - | (51,734) | (51,734)
At 31 August 2024 | 9,999 | 3,214,657 | (163,362) | 3,061,294

ACA Holdings 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 rounded to the nearest £.

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.

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

ACA Holdings Limited

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

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 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.

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.

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.

ACA Holdings Limited

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

3 | Staff numbers

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

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 3,224,660 | 3,224,660

Subsidiaries | £
Cost or valuation
At 1 September 2024 | 3,224,660
Provision
Carrying amount
At 31 August 2025 | 3,224,660
At 31 August 2024 | 3,224,660

ACA Holdings Limited

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

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
A.C.A. Print Finishing & Packaging Solutions Ltd | Scotland | Ordinary shares of £1 | 100% | 100%
A.C.A. Assets Ltd | Scotland | Ordinary shares of £1 | 100% | 100%
ACA Scotland Ltd | Scotland | Ordinary shares of £1 | 100% | 100%
ACA Print Finishers & Laser Dies Limited | Scotland | Ordinary shares of £1 | 100% | 100%

Subsidiary undertakings
A.C.A. Print Finishing & Packaging Solutions Ltd The principal activity of A.C.A. Print Finishing & Packaging Solutions Ltd is forme making and print finishing.
A.C.A. Assets Ltd The principal activity of A.C.A. Assets Ltd is renting property and equipment.
ACA Scotland Ltd The principal activity of ACA Scotland Ltd is forme making and print finishing.
ACA Print Finishers & Laser Dies Limited The principal activity of ACA Print Finishers & Laser Dies Limited is the provision of labour services.

ACA Holdings Limited

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

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to related parties | 8 | 162,130 | 160,880
Accruals and deferred income |  | 2,500 | 2,500
|  | 164,630 | 163,380

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 9,998 | 9,998 | 9,998 | 9,998
Ordinary B shares of £1 each | 1 | 1 | 1 | 1
| 9,999 | 9,999 | 9,999 | 9,999

7 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £5.08 (2024 - £5.17) per ordinary share |  | 50,758 |  | 51,734

8 | 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.

ACA Holdings Limited

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

9 | Parent and ultimate parent undertaking

The company's parent is ACA Group Limited, a limited company incorporated in Scotland.