ACI Integrated Solutions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC103713 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

ACI Integrated Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G R Miller

REGISTERED OFFICE:

Unit W8

141 Charles Street

Glasgow

G21 2QA

REGISTERED NUMBER:

SC103713 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Tangible assets

4

899

1,871

CURRENT ASSETS

Stocks

95,628

133,822

Debtors

5

1,997,946

2,503,903

Cash at bank

455,658

485,193

2,549,232

3,122,918

CREDITORS

Amounts falling due within one year

6

(1,289,341

)

(1,914,124

)

NET CURRENT ASSETS

1,259,891

1,208,794

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,260,790

1,210,665

PROVISIONS FOR LIABILITIES

8

(200

)

(500

)

NET ASSETS

1,260,590

1,210,165

CAPITAL AND RESERVES

Called up share capital

90,200

Retained earnings

1,170,390

1,119,965

SHAREHOLDERS' FUNDS

1,260,590

1,210,165

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2026 and were signed by:

G R Miller - Director

1.	STATUTORY INFORMATION

ACI Integrated Solutions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income is credited to the profit and loss account on an earnings basis spread over the period of the contract.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

15% on cost and 10% on cost

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Stocks

Stocks and work in progress are valued at the lower of cost and estimated net realisable value. Cost comprises the actual cost of raw materials and an appropriate proportion of labour and direct overheads in the case of work in progress.

The net realisable value of long-term contracts has been arrived at having regard to estimated costs to completion. A prudent level of profit attributable to the contract activity is taken if the final outcome of such contracts can be easily assessed. On all contracts, full provision is made for any losses in the year in which they are foreseen.

Financial instruments

Debtors

Trade debtors and other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence the asset is impaired.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at bank and in hand.

Creditors

Trade creditors and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

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.

Operating leasing commitments

Rentals paid under operating leases are charged to the profit and loss account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2025 - 58 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

7,898

Disposals

(2,477

)

At 30 June 2026

5,421

DEPRECIATION

At 1 July 2025

6,027

Charge for year

972

Eliminated on disposal

(2,477

)

At 30 June 2026

4,522

NET BOOK VALUE

At 30 June 2026

899

At 30 June 2025

1,871

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade debtors

942,900

1,811,554

Other debtors

1,055,046

692,349

1,997,946

2,503,903

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Payments on account

516,645

998,085

Trade creditors

389,489

455,228

Taxation and social security

224,017

233,447

Other creditors

159,190

227,364

1,289,341

1,914,124

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.26

30.6.25

£

Within one year

25,020

Between one and five years

12,510

37,530

62,550

8.	PROVISIONS FOR LIABILITIES

30.6.26

30.6.25

£

Deferred tax

200

500

Deferred

tax

£

Balance at 1 July 2025

500

Provided during year

(300

)

Released during year

Balance at 30 June 2026

200

9.	ULTIMATE PARENT COMPANY

The company's ultimate parent company is Crarae Holdings Limited.