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Company Registration No. 15288900 (England and Wales)
ACGC Property Management Ltd Unaudited accounts for the year ended 31 March 2026
ACGC Property Management Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ACGC Property Management Ltd Company Information for the year ended 31 March 2026
Director
Mr G Caygill
Company Number
15288900 (England and Wales)
Registered Office
3B Linden Park Number One Industrial Estate Consett Durham DH8 6SZ United Kingdom
Accountants
Accountants For The Trade Limited 3B Linden Park Number One Industrial Estate Consett DH8 6SZ
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ACGC Property Management Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Investment property
4
74,343
-
Current assets
Debtors
5
100
-
Cash at bank and in hand
2,646
-
2,746
-
Creditors: amounts falling due within one year
6
(22,181)
-
Net current liabilities
(19,435)
-
Total assets less current liabilities
54,908
-
Creditors: amounts falling due after more than one year
7
(56,000)
100
Net (liabilities)/assets
(1,092)
100
Capital and reserves
Called up share capital
100
100
Profit and loss account
(1,192)
-
Shareholders' funds
(1,092)
100
For the year ending 31 March 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 31 July 2026 and were signed on its behalf by
Mr G Caygill Director Company Registration No. 15288900
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ACGC Property Management Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
ACGC Property Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 15288900. The registered office is 3B Linden Park, Number One Industrial Estate, Consett, Durham, DH8 6SZ, United Kingdom.
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
These financial statements for the year ended 31 March 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 16 November 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2026
£
Additions
74,343
At 31 March 2026
74,343
The investment properties have been valued by the directors, on an open market value for existing use basis. The original cost of the investment properties were £74,343 (Prior period £0).
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
100
-
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ACGC Property Management Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings and other participating interests
20,799
-
Other creditors
602
-
Accruals
780
-
22,181
-
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
56,000
-
Loans from directors
-
(100)
56,000
(100)
8
Average number of employees
During the year the average number of employees was 1 (2025: 0).
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