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REGISTERED NUMBER: 03989620 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

ACUMEN BUSINESS SYSTEMS LIMITED

ACUMEN BUSINESS SYSTEMS LIMITED (REGISTERED NUMBER: 03989620)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ACUMEN BUSINESS SYSTEMS LIMITED

COMPANY INFORMATION
for the Year Ended 31 May 2025







DIRECTOR: R A Whitehouse





SECRETARY: R A Whitehouse





REGISTERED OFFICE: Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY





REGISTERED NUMBER: 03989620 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY

ACUMEN BUSINESS SYSTEMS LIMITED (REGISTERED NUMBER: 03989620)

BALANCE SHEET
31 May 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 212 -
Investment property 5 185,000 185,000
185,212 185,000

CURRENT ASSETS
Debtors 6 14,958 4,894
Cash at bank 71,791 66,079
86,749 70,973
CREDITORS
Amounts falling due within one year 7 44,192 37,183
NET CURRENT ASSETS 42,557 33,790
TOTAL ASSETS LESS CURRENT
LIABILITIES

227,769

218,790

PROVISIONS FOR LIABILITIES 3,027 3,027
NET ASSETS 224,742 215,763

CAPITAL AND RESERVES
Called up share capital 450 450
Fair value reserve 8 12,904 12,904
Retained earnings 8 211,388 202,409
SHAREHOLDERS' FUNDS 224,742 215,763

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

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

The financial statements were approved by the director and authorised for issue on 30 July 2025 and were signed by:





R A Whitehouse - Director


ACUMEN BUSINESS SYSTEMS LIMITED (REGISTERED NUMBER: 03989620)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2025


1. STATUTORY INFORMATION

Acumen Business Systems 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

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

ACUMEN BUSINESS SYSTEMS LIMITED (REGISTERED NUMBER: 03989620)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2025


4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 June 2024 10,081
Additions 283
Disposals (4,847 )
At 31 May 2025 5,517
DEPRECIATION
At 1 June 2024 10,081
Charge for year 71
Eliminated on disposal (4,847 )
At 31 May 2025 5,305
NET BOOK VALUE
At 31 May 2025 212
At 31 May 2024 -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2024
and 31 May 2025 185,000
NET BOOK VALUE
At 31 May 2025 185,000
At 31 May 2024 185,000

Fair value at 31 May 2025 is represented by:
£   
Valuation in 2025 185,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 10,911 2,185
Other debtors 4,047 2,709
14,958 4,894

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 21,094 16,181
Other creditors 23,098 21,002
44,192 37,183

ACUMEN BUSINESS SYSTEMS LIMITED (REGISTERED NUMBER: 03989620)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2025


8. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 June 2024 202,409 12,904 215,313
Profit for the year 51,609 51,609
Dividends (42,630 ) (42,630 )
At 31 May 2025 211,388 12,904 224,292

9. RELATED PARTY DISCLOSURES

At 31 May 2025 other creditors includes loans made to the company by Mr RA Whitehouse (Director) amounting to £Nil (2024 £1,376) . The loan is interest free with no fixed date for repayment.

10. ULTIMATE CONTROLLING PARTY

The company is under the control of Mr RA Whitehouse (Director).