Advanced Coilwinding Equipment Limited

Registered number

02793110

Unaudited Filleted Accounts

31 March 2026

Advanced Coilwinding Equipment Limited
Registered number:		02793110
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		256			301
Investments	4		200,000			160,000
			200,256			160,301

Current assets
Stocks		500			500
Debtors	5	5,140			3,739
Cash at bank and in hand		45,412			31,056
		51,052			35,295

Creditors: amounts falling due within one year	6	(78,625)			(74,541)

Net current liabilities			(27,573)			(39,246)

Total assets less current liabilities			172,683			121,055

Provisions for liabilities			(28,391)			(18,402)


Net assets			144,292			102,653

Capital and reserves
Called up share capital			100			100
Profit and loss account			144,192			102,553

Shareholders' funds			144,292			102,653

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges the responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Johnson
Director
Approved by the board on 18 June 2026

Advanced Coilwinding Equipment Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the amounts derived from the provision of goods and services in the UK which falls within the company's ordinary activities stated after trade discounts and net of value added tax.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% reducing balance

	Investments
	Investment properties are included in the accounts at valuation. Any surplus or deficit from such valuation is transferred to a non distributable reserve. Assets are included in this category when it is the intention to hold the property for long term investment purposes.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.



2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2



3	Tangible fixed assets
		Plant and machinery				Total
£			£
	Cost
	At 1 April 2025	25,072				25,072
	Additions	-				-
	Disposals	-				-
	At 31 March 2026	25,072				25,072

	Depreciation
	At 1 April 2025	24,771				24,771
	Charge for the year	45				45
	On disposals	-				-
	At 31 March 2026	24,816				24,816

	Net book value
	At 31 March 2026	256				256
	At 31 March 2025	301				301


4	Investments

Investment
properties					Total
£					£
	Cost
	At 1 April 2025			160,000		160,000
	Revaluation			40,000		40,000

	At 31 March 2026			200,000		200,000

	Historical cost
	At 1 April 2025			44,050
	At 31 March 2026			44,050

	Investment properties were sold in April 2026 for £200,000.


5	Debtors			2026		2025
£					£

	Trade debtors			4,416		3,440
	Other debtors			724		299
				5,140		3,739


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			18,124		12,144
	Taxation and social security costs			10,847		9,640
	Other creditors			49,654		52,757
				78,625		74,541



7	Controlling party

	The ultimate controlling party of the company is J D Johnson.


8	Other information

	Advanced Coilwinding Equipment Limited is a private company limited by shares and incorporated in England. Its registered office is:
	29 Crown Woods Way
	Eltham
	London
	SE9 2NL