I believe judgement takes place in two ways. One, of course, is spiritual salvation. You believe the gospel and are born again. The other is natural or physical salvation. You can be born again and completely saved spiritually.. but because of sin you may forfeit aspects of your physical salvation.
Assuming Ananias and Sapphira were believers and born again (no reason to think they were not) then they were heaven bound when they died. They did sin, but that sin resulted in their physical death.
- They "sinned a sin not unto (spiritual) death" and lost their natural life because of it. 1 John 5
- They sowed corruption in the flesh and reaped corruption in the flesh. Gal 6
- They were turned over to satan for destruction of the flesh that their souls be saved. 1 Corn 5
- They received a "just recompense of reward" for their deed. Heb 2
I think many instances of condemnation in the NT are referring to physical suffering and even death, and not spiritual death. I am not saying that spiritual death is not possible. From 1 John 5 alone.
So, assuming A and S were born again... I believe they were heaven bound.