In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ACB Home Improvements Ltd for the year ended 31 March 2025, which comprise the statement of financial position, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the board of directors of ACB Home Improvements Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of ACB Home Improvements Ltd and state those matters that we have agreed to state to the board of directors of ACB Home Improvements Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ACB Home Improvements Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that ACB Home Improvements Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that ACB Home Improvements Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ACB Home Improvements Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The average number of persons, including directors, employed by the company during the year was as follows:

The directors believe that company has adequate cash resources to finance its trading and other obligations during the course of the twelve months from the balance sheet sign off date. It is on this basis that the directors consider it appropriate to prepare the financial statements on a going concern basis.

For the year ended 31 March 2025, the financial statements have been prepared in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, issued by the Financial Reporting Council.

In the prior year, the financial statements were prepared in accordance with FRS 102 Section 1A Small Entities. The change represents a voluntary change in the accounting framework.

The transition to FRS 105 represents a change in the accounting framework and not a change in accounting policy. Comparative figures for the year ended 31 March 2024 have been restated where necessary to comply with the recognition and measurement principles of FRS 105.

The principal effect of the transition to FRS 105 has been the removal of deferred tax balances, as FRS 105 does not permit the recognition of deferred tax assets or liabilities.

As a result of this adjustment:

• Net assets at 31 March 2024 increased by £7,807

• Profit for the year ended 31 March 2024 decreased by £2,602.

No other material adjustments arose from the adoption of FRS 105.

ACB Home Improvements Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Charlotte House, Stanier Way, The Wyvern Business Park, Derby, DE21 6BF.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true