Unaudited Financial Statements for the Year Ended 31 July 2026

for

ACMCA Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Martin

Mrs J Martin

SECRETARY:

Mrs J Martin

REGISTERED OFFICE:

Mains of Giffen

Greenhills

Beith

Ayrshire

KA15 1HJ

REGISTERED NUMBER:

SC234784 (Scotland)

ACCOUNTANTS:

LMC Accountants Ltd

Chartered Accountants

73 Stirling Business Centre

Wellgreen Place

Stirling

FK8 2DZ

FIXED ASSETS

Tangible assets

4

32,030

12,997

CURRENT ASSETS

Debtors

5

24,873

26,240

Cash at bank

27,005

13,026

51,878

39,266

CREDITORS

Amounts falling due within one year

6

35,781

30,140

NET CURRENT ASSETS

16,097

9,126

TOTAL ASSETS LESS CURRENT LIABILITIES

48,127

22,123

PROVISIONS FOR LIABILITIES

6,086

2,452

NET ASSETS

42,041

19,671

CAPITAL AND RESERVES

Called up share capital

7

40

40

Retained earnings

8

42,001

19,631

SHAREHOLDERS' FUNDS

42,041

19,671

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 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 19 August 2026 and were signed on its behalf by:

A Martin - Director

1.	STATUTORY INFORMATION

ACMCA Limited is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery etc

-

25% 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.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

62,415

Additions

40,480

Disposals

(34,000

)

At 31 July 2026

68,895

DEPRECIATION

At 1 August 2025

49,418

Charge for year

10,689

Eliminated on disposal

(23,242

)

At 31 July 2026

36,865

NET BOOK VALUE

At 31 July 2026

32,030

At 31 July 2025

12,997

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

23,868

25,260

Other debtors

1,005

980

24,873

26,240

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Taxation and social security

26,859

24,479

Other creditors

8,922

5,661

35,781

30,140

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.26

31.7.25

value:

£

£

40

Ordinary

£1

40

40

8.

RESERVES

Retained

earnings

£

At 1 August 2025

19,631

Profit for the year

82,370

Dividends

(60,000

)

At 31 July 2026

42,001

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2026 and 31 July 2025:

31.7.26

31.7.25

£

£

A Martin

Balance outstanding at start of year

(1,856

)

(2,080

)

Amounts advanced

(1,606

)

224

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,462

)

(1,856

)

Mrs J Martin

Balance outstanding at start of year

(1,855

)

(2,079

)

Amounts advanced

(1,606

)

224

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,461

)

(1,855

)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors who are members of the same family..