Company Registration No. 15418723 (England and Wales)
ACA Mechanical Ltd
Unaudited accounts
for the year ended 31 January 2026
ACA Mechanical Ltd
Unaudited accounts
Contents
ACA Mechanical Ltd
Company Information
for the year ended 31 January 2026
Directors
Ashley Mould
Chloe Mould
Company Number
15418723 (England and Wales)
Registered Office
2 MILLS COURT
HARRIETSHAM
MAIDSTONE
ME17 1GP
ENGLAND
Accountants
Rustrick Accountants Limited
380A New Hythe lane
Larkfield
Maidstone
Kent
ME20 6RZ
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ACA Mechanical Ltd for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
ACA Mechanical Ltd for the year ended
31 January 2026 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of ACA Mechanical Ltd, as a body, in accordance with the terms of our engagement letter dated 13 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of ACA Mechanical Ltd and state those matters that we have agreed to state to the Board of Directors of ACA Mechanical Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ACA Mechanical Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ACA Mechanical Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ACA Mechanical Ltd. You consider that ACA Mechanical Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ACA Mechanical Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Rustrick Accountants Limited
Chartered Accountants
380A New Hythe lane
Larkfield
Maidstone
Kent
ME20 6RZ
29 May 2026
ACA Mechanical Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
11,986
15,733
Cash at bank and in hand
52,518
47,562
Creditors: amounts falling due within one year
(60,492)
(41,818)
Net current assets
45,457
23,849
Called up share capital
2
2
Profit and loss account
57,441
39,580
Shareholders' funds
57,443
39,582
For the year ending 31 January 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 directors acknowledge their 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 of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by
Ashley Mould
Director
Company Registration No. 15418723
ACA Mechanical Ltd
Notes to the Accounts
for the year ended 31 January 2026
ACA Mechanical Ltd is a private company, limited by shares, registered in England and Wales, registration number 15418723. The registered office and principal place of business is 2 MILLS COURT, HARRIETSHAM, MAIDSTONE, ME17 1GP, ENGLAND.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
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.
The director has assessed the company’s financial position, cash flow forecasts and future commitments. Based on this review, he considers that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, the financial statements have been prepared on a going concern basis.
ACA Mechanical Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
19,278
1,365
333
20,976
Additions
-
5,548
2,651
8,199
Disposals
(10,450)
(152)
-
(10,602)
At 31 January 2026
8,828
6,761
2,984
18,573
At 1 February 2025
4,819
341
83
5,243
Charge for the year
1,655
1,615
725
3,995
On disposals
(2,613)
(38)
-
(2,651)
At 31 January 2026
3,861
1,918
808
6,587
At 31 January 2026
4,967
4,843
2,176
11,986
At 31 January 2025
14,459
1,024
250
15,733
Amounts falling due within one year
Trade debtors
52,991
14,999
Accrued income and prepayments
-
2,252
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
28,862
15,707
Loans from directors
8,744
12,935
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).