Company Registration No. 3401609 (England and Wales)
A. & C. SHEET METAL LIMITED
Unaudited accounts
for the year ended 31 July 2026
A. & C. SHEET METAL LIMITED
Unaudited accounts
Contents
A. & C. SHEET METAL LIMITED
Company Information
for the year ended 31 July 2026
Directors
Anthony Corless
Christopher Corless
Company Number
3401609 (England and Wales)
Registered Office
BARTON MOSS ROAD
ECCLES
MANCHESTER
GTR MANCHESTER
M30 7RL
Accountants
SM Norman Accountancy Ltd
33 Havisham Close
Birchwood
Warrington
Cheshire
WA3 7NB
A. & C. SHEET METAL LIMITED
Statement of financial position
as at 31 July 2026
Tangible assets
134,817
144,852
Cash at bank and in hand
150,869
119,905
Creditors: amounts falling due within one year
(92,070)
(56,819)
Net current assets
187,748
145,932
Total assets less current liabilities
322,565
290,784
Creditors: amounts falling due after more than one year
(540)
-
Provisions for liabilities
Deferred tax
(32,031)
(36,212)
Net assets
289,994
254,572
Called up share capital
100
100
Profit and loss account
289,894
254,472
Shareholders' funds
289,994
254,572
For the year ending 31 July 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 14 September 2026 and were signed on its behalf by
Christopher Corless
Director
Company Registration No. 3401609
A. & C. SHEET METAL LIMITED
Notes to the Accounts
for the year ended 31 July 2026
A. & C. SHEET METAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 3401609. The registered office is BARTON MOSS ROAD, ECCLES, MANCHESTER, GTR MANCHESTER, M30 7RL.
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:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
20% reducing balance basis
Computer equipment
20% reducing balance basis
The company has adopted the revised FRS 102 Section 20 lease specifications. Right-of-use assets are initialised at the present value of the contractual lease payments and depreciated straight-line over the remaining lease term. Financial interest charges are allocated to the profit and loss account over the period of the lease using the effective interest method.
A. & C. SHEET METAL LIMITED
Notes to the Accounts
for the year ended 31 July 2026
4
Tangible fixed assets
Total
Charge for the year
32,894
The net book value of tangible fixed assets (motor vehicles) includes an amount of £6,691 (2025: £0.00) in respect of assets held under right-of-use finance lease arrangements. The depreciation charge for the year on these assets was £6,177. The total cost of these assets is £12,868.
5
Deferred taxation
2026
2025
Accelerated capital allowances
32,031
36,212
Provision at start of year
36,212
43,363
Credited to the profit and loss account
(4,181)
(7,151)
Provision at end of year
32,031
36,212
6
Operating lease commitments
2026
2025
At 31 July 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
-
7,681
Later than one year and not later than five years
-
8,321
A. & C. SHEET METAL LIMITED
Notes to the Accounts
for the year ended 31 July 2026
7
Transactions with related parties
During the year, the company advanced an interest-free loan to A C Dust & Vent Ltd, a company connected by virtue of a common director and shareholder.
The loan is unsecured, interest-free, and repayable on demand.
The movements on the loan account during the financial period were as follows:
Opening balance: £0
Advances made during the year: £20,180
Repayments received during the year: £0
Closing balance owed to the company: £20,180
No guarantees have been given or received, and no provisions for doubtful debts have been made in respect of this balance at the year-end.
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Average number of employees
During the year the average number of employees was 6 (2025: 6).