ACUFIREUK LTD


Director	Alun Ottley


Company Secretary	Alun Ottley


Registered Address	The Pavilion Botleigh Grange Business Park
	Hedge End
	Southampton
	SO30 2AF


Place of Business	UK


Registered Number	08456746 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		2,010		5,785
			2,010		5,785
Current assets
Debtors	5	196,240		63,086
Cash at bank and on hand		111,207		135,414
		307,447		198,500
Creditors amounts falling due within one year	6	(167,733)		(89,907)
Net current assets (liabilities)			139,714		108,593
Total assets less current liabilities			141,724		114,378
Creditors amounts falling due after one year	7		(4,701)		(13,038)
Provisions for liabilities	8		(482)		(1,357)
Net assets			136,541		99,983
Capital and reserves
Called up share capital			2		2
Profit and loss account			136,539		99,981
Shareholders' funds			136,541		99,983

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 September 2025, and are signed on its behalf by:

Alun Ottley
Director
Registered Company No. 08456746

ACUFIREUK LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset at varying rates on cost.

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset at varying rates on cost.


		Straight line (years)
	Plant and machinery	4
	Office Equipment	3

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	12,833	15,560	28,393
Additions	-	915	915
Disposals	-	(4,971)	(4,971)
At 31 March 25	12,833	11,504	24,337
Depreciation and impairment
At 01 April 24	11,229	11,379	22,608
Charge for year	1,604	3,086	4,690
On disposals	-	(4,971)	(4,971)
At 31 March 25	12,833	9,494	22,327
Net book value
At 31 March 25	-	2,010	2,010
At 31 March 24	1,604	4,181	5,785

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	189,760	55,171
Prepayments and accrued income	6,480	7,915
Total	196,240	63,086

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	29,561	4,866
Bank borrowings and overdrafts	7,454	7,454
Taxation and social security	76,609	61,024
Other creditors	931	6,274
Accrued liabilities and deferred income	53,178	10,289
Total	167,733	89,907

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,701	11,755
Other creditors	-	1,283
Total	4,701	13,038

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	482	1,357
Total	482	1,357

9.	Related party transactions
	At the end of the year, the Director was owed £561 (2024: £6,229) which is included in the Balance Sheet under Creditors / Amounts falling due within one year / Other Creditors

10.	Controlling party
	The controlling party is Mr A Ottley.