Acoustical Control Engineers Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01061402 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Acoustical Control Engineers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Collman

REGISTERED OFFICE:

Broadway

Bourn

Cambridgeshire

CB23 2TA

REGISTERED NUMBER:

01061402 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

161,168

146,770

CURRENT ASSETS

Stocks

5

33,000

Debtors

6

323,515

202,739

Cash at bank

5,966

-

362,481

235,739

CREDITORS

Amounts falling due within one year

7

162,287

169,927

NET CURRENT ASSETS

200,194

65,812

TOTAL ASSETS LESS CURRENT
LIABILITIES

361,362

212,582

CREDITORS

Amounts falling due after more than one
year

8

-

(6,154

)

PROVISIONS FOR LIABILITIES

11

(29,193

)

(35,823

)

NET ASSETS

332,169

170,605

CAPITAL AND RESERVES

Called up share capital

12

5,100

Retained earnings

327,069

165,505

SHAREHOLDERS' FUNDS

332,169

170,605

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2026 and were signed by:

R A Collman - Director

1.	STATUTORY INFORMATION

Acoustical Control Engineers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on cost

Plant and machinery

-

25% on reducing balance and 10% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Long term contracts

Profit on contracting activities is taken as work progresses. Unless a more conservative approach is necessary, the percentage margin on each individual contract is the lower of the margin earned to date and that forecast to completion. Full provision is made for contract losses as soon as they are foreseen. Amounts recoverable on long term contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

COST

At 1 March 2025

43,633

485,014

29,927

Additions

-

8,100

Disposals

-

At 28 February 2026

43,633

485,014

38,027

DEPRECIATION

At 1 March 2025

43,462

366,370

19,743

Charge for year

171

11,872

2,530

Eliminated on disposal

-

At 28 February 2026

43,633

378,242

22,273

NET BOOK VALUE

At 28 February 2026

-

106,772

15,754

At 28 February 2025

171

118,644

10,184

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 March 2025

43,955

78,208

680,737

Additions

29,991

-

38,091

Disposals

(20,345

)

-

(20,345

)

At 28 February 2026

53,601

78,208

698,483

DEPRECIATION

At 1 March 2025

28,169

76,223

533,967

Charge for year

4,077

716

19,366

Eliminated on disposal

(16,018

)

-

(16,018

)

At 28 February 2026

16,228

76,939

537,315

NET BOOK VALUE

At 28 February 2026

37,373

1,269

161,168

At 28 February 2025

15,786

1,985

146,770

5.

STOCKS

28.2.26

28.2.25

£

Stocks

33,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade debtors

204,943

154,900

Amounts recoverable on contracts

68,001

23,001

Other debtors

2,681

2,930

Amount owed by related party

34,285

-

Prepayments and accrued income

13,605

21,908

323,515

202,739

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Bank loans and overdrafts (see note 9)

6,163

16,318

Other loans (see note 9)

-

9,034

Trade creditors

64,018

46,550

Tax

25,125

-

Social security and other taxes

-

8,507

VAT

24,419

14,080

Sundry creditors

5,864

11,564

Amounts owed to related party

-

27,835

Directors' loan accounts

29,578

29,398

Accrued expenses

7,120

6,641

162,287

169,927

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

28.2.26

28.2.25

£

Bank loans (see note 9)

-

6,154

9.

LOANS

An analysis of the maturity of loans is given below:

28.2.26

28.2.25

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

5,960

Bank loans

6,163

10,358

Other loans

-

9,034

6,163

25,352

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

6,154

10.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

Bounce back loan

6,163

16,511

On 7 September 2016 a fixed and floating charge was registered against the assets of the company in relation to the loan from the shareholders, Richard A Collman and Anne M Collman

The loan of £100,000 drawn down dated 4 March 2019 with HSBC UK Bank PLC is secured against, albeit not exclusively limited to, all fixed assets as held by the Company.

On 5 April 2020 delivered a debenture with a mixture of fixed and floating charges of which is secured over, albeit not exclusively limited to, all fixed assets, trade debtors and cash at bank as held by the Company.

In September 2020 the company received a government backed loan in light of the Covid 19 pandemic. The loan is secured by the government over a 6 year repayment period. The loan is repaid in installments which began in October 2021. Interest is charged at 2.5% per annum from the first repayment date.

11.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

Deferred tax

29,193

35,823

Deferred

tax

£

Balance at 1 March 2025

35,823

Accelerated capital allowances

(6,630

)

Balance at 28 February 2026

29,193

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

5,000

Ordinary A

£1

5,000

100

Ordinary B

£1

100

5,100

13.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £12,796 (2025: £12,939). The pension contributions outstanding at the year end amounted to £2,161 (2025 - £3,324).

14.	RELATED PARTY DISCLOSURES

As at the balance sheet date there is a director loan account due by the Company to the Director of £29,578 (2025 - £29,398). The loan is repayable on demand. Interest paid on the loan for the financial year amounted to £0 (2025 - £0).