ACCOUNTS - Final Accounts preparation

Registered number: 13043210

ACUMEN 4 HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

ACUMEN 4 HOLDINGS LIMITED

REGISTERED NUMBER: 13043210

BALANCE SHEET

AS AT 31 JANUARY 2025

		2025		2024
Note		£		£

Fixed assets
Investments	5		522,030		458,815
			522,030		458,815
Current assets
Cash at bank and in hand	6	9,303		5,011
		9,303		5,011
Creditors: amounts falling due within one year	7	(10,787)		(6,474)
Net current liabilities			(1,484)		(1,463)
Total assets less current liabilities			520,546		457,352
Provisions for liabilities
Deferred tax	8	(21,864)		(14,963)
			(21,864)		(14,963)
Net assets			498,682		442,389

Capital and reserves
Called up share capital	1,210	1,210
Revaluation reserve	93,210	63,789
Profit and loss account	404,262	377,390
	498,682	442,389

Page 1

ACUMEN 4 HOLDINGS LIMITED

REGISTERED NUMBER: 13043210

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P Lardi

Director

Date: 5 September 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

ACUMEN 4 HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1.	General information

Acumen 4 Holdings Limited is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors' report.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 3

ACUMEN 4 HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.3

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.

Page 4

ACUMEN 4 HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

5.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	At 1 February 2024	458,815
	Additions	112,766
	Disposals	(124,560)
	Revaluations	75,009
	At 31 January 2025	522,030

The base cost of the listed investment portfolio was £406,957 (2024 - £380,065) with a fair value at reporting date of £522,030 (2024 - £458,815).

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	9,303	5,011
	9,303	5,011

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	3,863	3,234
Other creditors	3,234	-
Accruals and deferred income	3,690	3,240
	10,787	6,474

8.	Deferred taxation

Page 5

ACUMEN 4 HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

8.Deferred taxation (continued)

		2025
		£

	At beginning of year	(14,963)
	Charged to profit or loss	(6,901)
	At end of year	(21,864)

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

	Unrealised fair value gains	(21,864)	(14,963)
		(21,864)	(14,963)

9.	Related party transactions
	Included in other creditors is an amount of £3,234 (2024: £nil) owed to the director. This amount is repayable on demand and no interest has been charged.

Page 6