REGISTERED NUMBER: 07418306 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

ACS ACCESS AND MAINTENANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D M Armstrong

K R Armstrong

A Wells

REGISTERED OFFICE:

The Warehouse

Stockclough Lane

Fensicowles

Blackburn

BB2 5JR

REGISTERED NUMBER:

07418306 (England and Wales)

ACCOUNTANTS:

Brown McLeod Limited

Chartered Accountants

The Old Workshop

1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

FIXED ASSETS

Tangible assets

4

2,016,771

1,257,272

CURRENT ASSETS

Debtors

5

423,624

370,909

Cash at bank and in hand

63,219

241,828

486,843

612,737

CREDITORS

Amounts falling due within one year

6

723,137

600,115

NET CURRENT (LIABILITIES)/ASSETS

(236,294

)

12,622

TOTAL ASSETS LESS CURRENT LIABILITIES

1,780,477

1,269,894

CREDITORS

Amounts falling due after more than one year

7

(1,357,236

)

(724,004

)

PROVISIONS FOR LIABILITIES

(67,420

)

(276,984

)

NET ASSETS

355,821

268,906

CAPITAL AND RESERVES

Called up share capital

105

102

Retained earnings

355,716

268,804

355,821

268,906

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 May 2026 and were signed on its behalf by:

Mrs D M Armstrong - Director

1.	STATUTORY INFORMATION

ACS Access and Maintenance 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

2,305,671

Additions

1,263,688

At 31 October 2025

3,569,359

DEPRECIATION

At 1 November 2024

1,048,399

Charge for year

504,189

At 31 October 2025

1,552,588

NET BOOK VALUE

At 31 October 2025

2,016,771

At 31 October 2024

1,257,272

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 November 2024

1,806,706

Additions

1,058,619

At 31 October 2025

2,865,325

DEPRECIATION

At 1 November 2024

748,195

Charge for year

423,426

At 31 October 2025

1,171,621

NET BOOK VALUE

At 31 October 2025

1,693,704

At 31 October 2024

1,058,511

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

421,949

357,259

Other debtors

1,675

13,650

423,624

370,909

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

447,722

257,014

Trade creditors

163,479

189,153

Taxation and social security

53,033

5,871

Other creditors

58,903

148,077

723,137

600,115

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

1,357,236

724,004

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

165,716

98,975

8.	ULTIMATE CONTROLLING PARTY

The controlling party is directors acting in concert.