REGISTERED NUMBER: 01602951 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Acoustical Control Consultants Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Collman

REGISTERED OFFICE:

Broadway

Bourn

Cambridge

CB23 2TA

REGISTERED NUMBER:

01602951 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

1,359

1,812

CURRENT ASSETS

Debtors

75,033

80,343

Cash at bank

8,017

31,025

83,050

111,368

CREDITORS

Amounts falling due within one year

50,643

47,267

NET CURRENT ASSETS

32,407

64,101

TOTAL ASSETS LESS CURRENT LIABILITIES

33,766

65,913

CREDITORS

Amounts falling due after more than one year

(3,580

)

(12,011

)

PROVISIONS FOR LIABILITIES

6

(258

)

(188

)

NET ASSETS

29,928

53,714

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

29,728

53,514

SHAREHOLDERS' FUNDS

29,928

53,714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2025 and were signed by:

R A Collman - Director

1.	STATUTORY INFORMATION

Acoustical Control Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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" 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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance and 20% on cost

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Amounts recoverable on contracts

Amounts recoverable on long-term contracts, which are included in debtors, are stated at the net sales value of the work done. Turnover represents the value of the work performed at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2024

and 28 February 2025

96,415

DEPRECIATION

At 1 March 2024

94,603

Charge for year

453

At 28 February 2025

95,056

NET BOOK VALUE

At 28 February 2025

1,359

At 29 February 2024

1,812

5.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.25

29.2.24

£

£

Bounce back loan

12,012

20,234

In July 2020 the company took out a bounce back loan for the sum of £40,545. The loan is a government backed loan in light of the Covid 19 pandemic. The loan is repayable by instalments, the first repayment commenced in August 2021. Interest is charged at the rate of 2.5% per annum.

6.	PROVISIONS FOR LIABILITIES

28.2.25

29.2.24

£

£

Deferred tax

258

188

Deferred

tax

£

Balance at 1 March 2024

188

Accelerated capital allowance

70

Balance at 28 February 2025

258

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

200

200

8.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £3,603 (2024: £3,510). The pension contributions outstanding at the year end were Nil (2024 - NIL).

9.	RELATED PARTY DISCLOSURES

During the year management charges of £16,000 (2024: £42,000) were paid to Acoustical Control Engineering Ltd. The company is related to Acoustical Control Consultants Limited by virtue of share ownership, as both entities currently have the same shareholders.

At the year end the company is owed £27,835 (2024: - £3,369) which is due from Acoustical Control Engineering Ltd, this amount is interest free and repayable on demand.