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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
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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
11,701 
14,626 
Investment property
96,781 
- 
108,482 
14,626 
Current assets
Debtors
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
(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
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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