A C M Estates Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08266250

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,400,624		4,212,186

			4,400,624		4,212,186
CURRENT ASSETS
Debtors	5	49,418		70,290
Cash at bank and in hand		7,106		7,472

		56,524		77,762
Creditors: Amounts Falling Due Within One Year	6	(185,231 )		(197,080 )

NET CURRENT ASSETS (LIABILITIES)			(128,707 )		(119,318 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,271,917		4,092,868

Creditors: Amounts Falling Due After More Than One Year	7		(2,347,220 )		(2,319,944 )

NET ASSETS			1,924,697		1,772,924

CAPITAL AND RESERVES
Called up share capital	8		1		1
Revaluation reserve	9		2,563,739		2,373,739
Profit and Loss Account			(639,043 )		(600,816 )

SHAREHOLDERS' FUNDS			1,924,697		1,772,924

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A C M Estates Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Adam Mitty

Director

20/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A C M Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08266250 . The registered office is 93-95 Mount Pleasant, Liverpool, L3 5TB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost or Valuation
As at 1 November 2024	4,200,000	46,248	4,246,248
Additions	10,000	-	10,000
Revaluation	190,000	-	190,000

As at 31 October 2025	4,400,000	46,248	4,446,248

Depreciation
As at 1 November 2024	-	34,062	34,062
Provided during the period	-	11,562	11,562

As at 31 October 2025	-	45,624	45,624

...CONTINUED

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A C M Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	4,400,000	624	4,400,624

As at 1 November 2024	4,200,000	12,186	4,212,186

Cost or valuation as at 31 October 2025 represented by:

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
At cost	4,400,000	46,248	4,446,248

	4,400,000	46,248	4,446,248

The valuations have been provided by the director.

5. Debtors

	2025	2024
	£	£
Due within one year
Net wages	-	6,452
Due after more than one year
Amounts owed by related parties	49,418	63,838

	49,418	70,290

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	118,027	109,414
Other taxes and social security	3,476	9,505
Credit card	10,833	48,651
Accruals and deferred income	3,330	3,870
Director's loan account	49,565	25,640

	185,231	197,080

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,296,820	2,288,944
Amounts owed to related parties	50,400	31,000

	2,347,220	2,319,944

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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A C M Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 November 2024	2,373,739	(600,816 )
Loss for year	-	(38,227)

Surplus on revaluation	190,000	-

Other comprehensive income for the year	190,000	-

Total comprehensive income for the year	190,000	(38,227 )

As at 31 October 2025	2,563,739	(639,043 )

10. Related Party Transactions

M Developments (NW) Ltd

Debtor

£12,000.00

White Horse Developments NW Ltd

Debtor

£37,080.00

Burscough Street Holdings Limited

Creditor

£42,000.00

Majestic Properties (NW) Ltd

Debtor

£337.90

Eastham Investments NW Limited

Creditor

£8,400.00

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