Registration number: 07431545

ACS Estates Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 9

ACS Estates Limited

Company Information

Directors

Mrs Sarah Elizabeth Guest Mr Scott Daniel Guest

Registered office

Greenbank 29 Whiteley Wood Road Sheffield South Yorkshire S11 7FF

Accountants

Thorntons Accounting Limited Chartered Certified Accountants176-178 Pontefract Road Cudworth Barnsley South Yorkshire S72 8BE

ACS Estates Limited

(Registration number: 07431545)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	502,980	503,811
Investment property		-	185,266
Investments	5	300	300
		503,280	689,377
Current assets
Debtors		1,807,597	1,301,891
Cash at bank and in hand		281,226	590,230
		2,088,823	1,892,121
Prepayments and accrued income		605	759
Creditors: Amounts falling due within one year		(31,645)	(48,101)
Net current assets		2,057,783	1,844,779
Total assets less current liabilities		2,561,063	2,534,156
Creditors: Amounts falling due after more than one year		(196,292)	(253,365)
Accruals and deferred income		(1,100)	(1,400)
Net assets		2,363,671	2,279,391
Capital and reserves
Called up share capital	6	100	100
Revaluation reserve		-	5,000
Retained earnings		2,363,571	2,274,291
Shareholders' funds		2,363,671	2,279,391

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

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the Board on 29 June 2026 and signed on its behalf by:
 

ACS Estates Limited

(Registration number: 07431545)
Abridged Balance Sheet as at 31 December 2025

......................................... Mrs Sarah Elizabeth Guest Director

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

ACS Estates Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Greenbank
29 Whiteley Wood Road
Sheffield
South Yorkshire
S11 7FF

These financial statements were authorised for issue by the Board on 29 June 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 abridged 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 abridged 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change 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 in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

ACS Estates Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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 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 company 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 and subsequently measured at amortised cost using the effective interest method.

ACS Estates Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

ACS Estates Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	500,489	19,939	520,428
At 31 December 2025	500,489	19,939	520,428
Depreciation
At 1 January 2025	-	16,617	16,617
Charge for the year	-	831	831
At 31 December 2025	-	17,448	17,448
Carrying amount
At 31 December 2025	500,489	2,491	502,980
At 31 December 2024	500,489	3,322	503,811

Included within the net book value of land and buildings above is £500,489 (2024 - £500,489) in respect of freehold land and buildings.
 

Investment properties

	2025 £
At 1 January	185,266
Disposals	(185,266)
At 31 December	-

There has been no valuation of investment property by an independent valuer.

5	Investments

ACS Estates Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

	Total £
Cost or valuation
At 1 January 2025	300
Provision
Carrying amount
At 31 December 2025	300
At 31 December 2024	300