REGISTERED NUMBER: 02069048 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ACS PROFESSIONALS IN CONSTRUCTION

LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N P W Shepheard

Mr T J C Shepheard

Mr J F Scott

Mr G Dalton

REGISTERED OFFICE:

Construction House

Fourth Way

Wembley

Middlesex

HA9 0LH

REGISTERED NUMBER:

02069048 (England and Wales)

ACCOUNTANTS:

Raffingers Holdings Limited

Chartered Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

FIXED ASSETS

Tangible assets

4

113,701

116,092

CURRENT ASSETS

Debtors

4,783,327

1,308,088

Cash at bank

2,358,656

2,902,522

7,141,983

4,210,610

CREDITORS

Amounts falling due within one year

4,286,976

2,085,205

NET CURRENT ASSETS

2,855,007

2,125,405

TOTAL ASSETS LESS CURRENT LIABILITIES

2,968,708

2,241,497

PROVISIONS FOR LIABILITIES

5,215

18,209

NET ASSETS

2,963,493

2,223,288

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

700,011

700,011

Retained earnings

2,263,432

1,523,227

2,963,493

2,223,288

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement and an abridged Balance Sheet for the year ended 31 March 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 Board of Directors and authorised for issue on 8 November 2025 and were signed on its behalf by:

Mr N P W Shepheard - Director

1.	STATUTORY INFORMATION

Acs Professionals In Construction 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.

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.

Other operating income includes rental income, excluding Value Added Tax, which is recognised in the period which it is earned. Amounts invoiced in excess of the amounts earned during the period are recognised as deferred income in creditors.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

289,109

Additions

97,263

Disposals

(82,440

)

At 31 March 2025

303,932

DEPRECIATION

At 1 April 2024

173,017

Charge for year

58,448

Eliminated on disposal

(41,234

)

At 31 March 2025

190,231

NET BOOK VALUE

At 31 March 2025

113,701

At 31 March 2024

116,092

5.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £300 (2024: £300) by ACS Asset Management Limited, a company under common under common control.

During the year the company paid rent £81,775 (2024 : £75,350) to ACS Pension Trust, a pension scheme under common control.

During the year, the company paid £200,000 (2024: nil) as management fees to ACS Property Investments Limited, a company connected by virtue of common control.