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Company Registration No. 15491984 (England and Wales)
ACM Builders and Developments limited Filleted Accounts for the year ended 28 February 2026
ACM Builders and Developments limited Filleted Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ACM Builders and Developments limited Company Information for the year ended 28 February 2026
Director
C Anghels
Company Number
15491984 (England and Wales)
Registered Office
Sapphire House 73 St. Margarets Avenue London N20 9LD
Accountants
Lacome & Co Chartered Accountants Sapphire House 73 St.Margarets Avenue London N20 9LD
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ACM Builders and Developments limited Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
11,701
14,626
Investment property
5
96,781
-
108,482
14,626
Current assets
Debtors
6
4,883
1,221
Cash at bank and in hand
1,149
50,541
6,032
51,762
Creditors: amounts falling due within one year
7
(52,097)
(32,854)
Net current (liabilities)/assets
(46,065)
18,908
Net assets
62,417
33,534
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
62,317
33,434
Shareholders' funds
62,417
33,534
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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 and delivered 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 - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 April 2026 and were signed on its behalf by
C Anghels Director Company Registration No. 15491984
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ACM Builders and Developments limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
ACM Builders and Developments limited is a private company, limited by shares, registered in England and Wales, registration number 15491984. The registered office is Sapphire House, 73 St. Margarets Avenue, London, N20 9LD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover represents net invoiced sales, excluding Value Added Tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing Balance method at 20% per annum.
Motor vehicles
Reducing Balance method at 20% per annum.
Fixtures & fittings
Reducing Balance method at 20% per annum.
Computer equipment
Reducing Balance method at 20% per annum.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 March 2025
5,000
12,000
320
962
18,282
At 28 February 2026
5,000
12,000
320
962
18,282
Depreciation
At 1 March 2025
1,000
2,400
64
192
3,656
Charge for the year
800
1,920
51
154
2,925
At 28 February 2026
1,800
4,320
115
346
6,581
Net book value
At 28 February 2026
3,200
7,680
205
616
11,701
At 28 February 2025
4,000
9,600
256
770
14,626
5
Investment property
2026
£
Additions
96,781
At 28 February 2026
96,781
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ACM Builders and Developments limited Notes to the Accounts for the year ended 28 February 2026
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
852
-
Accrued income and prepayments
629
813
Other debtors
3,402
408
4,883
1,221
7
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
1,237
3,637
Trade creditors
-
112
Taxes and social security
7,508
460
Loans from directors
42,802
28,611
Accruals
550
34
52,097
32,854
8
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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