ADVANCED CARPENTRY SOLUTIONS LTD


Directors	Luke Birnage
	Martin Reginald Harris
	Michelle Perkins


Company Secretary	Martin Reginald Harris


Registered Address	Suite 10, Unit 3 Melin Corrwg Business Parc
	Upper Boat
	Pontypridd
	CF37 5BE


Registered Number	09549953 (England and Wales)

Statement of Financial Position
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		368,195		453,271
			368,195		453,271
Current assets
Debtors	4	1,334,195		1,253,437
Cash at bank and on hand		272,699		137,414
		1,606,894		1,390,851
Creditors amounts falling due within one year	5	(960,619)		(776,123)
Net current assets (liabilities)			646,275		614,728
Total assets less current liabilities			1,014,470		1,067,999
Creditors amounts falling due after one year	6		(340,388)		(290,356)
Provisions for liabilities	8		(65,608)		(85,190)
Net assets			608,474		692,453
Capital and reserves
Called up share capital			100		100
Profit and loss account			608,374		692,353
Shareholders' funds			608,474		692,453

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 September 2026, and are signed on its behalf by:

Martin Reginald Harris
Director
Registered Company No. 09549953

ADVANCED CARPENTRY SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	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 Section1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	5
Fixtures and fittings	-	5
Vehicles	25	-
Office Equipment	-	5

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	26		25

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 25	87,857	681,608	74,269	843,734
Additions	-	28,396	6,819	35,215
At 30 April 26	87,857	710,004	81,088	878,949
Depreciation and impairment
At 01 May 25	72,919	257,415	60,129	390,463
Charge for year	7,022	105,955	7,314	120,291
At 30 April 26	79,941	363,370	67,443	510,754
Net book value
At 30 April 26	7,916	346,634	13,645	368,195
At 30 April 25	14,938	424,193	14,140	453,271

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,223,314	714,316
Other debtors	25,457	520,273
Prepayments and accrued income	85,424	18,848
Total	1,334,195	1,253,437

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	360,278	381,674
Bank borrowings and overdrafts	107,475	66,310
Taxation and social security	214,539	149,472
Finance lease and HP contracts	145,326	76,250
Other creditors	133,001	102,417
Total	960,619	776,123


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	160,566	40,118
Other creditors	179,822	250,238
Total	340,388	290,356


	Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	325,148		326,488

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	65,608	85,190
Total	65,608	85,190

9.	Controlling party
	The ultimate controlling party is ACS Employee Ownership Trust Limited