FRS102 1A Filleted


Company registration number:						04186268
A C SERVICES (UK) LIMITED

Balance sheet
as at 31 March 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Tangible assets	4	14,461		18,991
			14,461		18,991
Current assets
Debtors	5	18,115		9,084
Cash at bank and in hand		16,595		16,187
			34,710		25,271
Creditors: amounts falling due within one year	6		(27,137)		(21,020)
Net current assets			7,573		4,251
Total assets less current liabilities			22,034		23,242
NET ASSETS			22,034		23,242

Capital and reserves
Called up share capital			2		2
Profit and loss account			22,032		23,240
TOTAL EQUITY			22,034		23,242


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


A C SERVICES (UK) LIMITED

Notes to the financial statements
for the year ended 31 March 2026


1	Company information

	A C SERVICES (UK) LIMITED is a private company registered in England and Wales. Its registered number is 04186268. The company is limited by shares. Its registered office is Linwood, St. Peters Road, Leicester, Leicestershire, LE8 5WJ. Its principal place of business is 12 Chestnut Close, Broughton Astley, Leicester, Leicestershire, LE9 6UB.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	Plant and machinery	-	25% reducing balance
	Motor vehicles	-	25% reducing balance
	Computer equipment	-	25% reducing balance

	Taxation
	Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current 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.

3


A C SERVICES (UK) LIMITED

Notes to the financial statements - continued
for the year ended 31 March 2026

2	Accounting policies - continued

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the year the average number of employees was 2 (2025 - 2).

4	Tangible fixed assets

			Plant and machinery etc.
			£
	Cost
	At 1 April 2025		29,006
	Additions		289
	At 31 March 2026		29,295

	Depreciation
	At 1 April 2025		10,015
	Charge for year		4,819
	At 31 March 2026		14,834

	Net book value
	At 31 March 2026		14,461

	At 31 March 2025		18,991


5	Debtors

		2026	2025
		£	£
	Trade debtors	18,115	9,084


4


	Company registration number:		04186268
	A C SERVICES (UK) LIMITED

	Balance sheet - continued
	as at 31 March 2026

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr S Hallam, Director
	21 October 2026

	2


	Company registration number:	04186268

	Annual report and unaudited financial statements
	for the year ended 31 March 2026
	for
	A C SERVICES (UK) LIMITED


	Pages for filing with the Registrar