Assembly Circuit Technology Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 02783785

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		92,172		95,467

			92,172		95,467
CURRENT ASSETS
Debtors	5	261		248
Cash at bank and in hand		288,069		288,314

		288,330		288,562
Creditors: Amounts Falling Due Within One Year	6	(1,220 )		(920 )

NET CURRENT ASSETS (LIABILITIES)			287,110		287,642

TOTAL ASSETS LESS CURRENT LIABILITIES			379,282		383,109

NET ASSETS			379,282		383,109

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			379,272		383,099

SHAREHOLDERS' FUNDS			379,282		383,109

Page 1

Page 2

Assembly Circuit Technology Limited

Balance Sheet (continued)

As At 31 January 2026

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Coleman

Director

16th October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Assembly Circuit Technology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02783785 . The registered office is Tybesta Tolfrue, Hewas Water, St. Austell, Cornwall, PL26 7JF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% straight line
Plant & Machinery	25% reducing balance
Computer Equipment	25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 February 2025	164,480	12,912	177,392

As at 31 January 2026	164,480	12,912	177,392

Depreciation
As at 1 February 2025	69,029	12,896	81,925
Provided during the period	3,290	5	3,295

As at 31 January 2026	72,319	12,901	85,220

Net Book Value
As at 31 January 2026	92,161	11	92,172

As at 1 February 2025	95,451	16	95,467

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	61	48
Other debtors	200	200

	261	248

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Assembly Circuit Technology Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	19	19
Other creditors	840	840
Director's loan account	361	61

	1,220	920

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10