ASTUTE MONEY FINANCIAL PLANNING LTD


Director	Darren Fisher


Registered Address	Brookside
	Mary Tavy
	Tavistock
	PL19 9PR


Registered Number	08538737 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		195		1,230
			195		1,230
Current assets
Stocks	5	-		2,800
Debtors		(12,634)		271,531
Cash at bank and on hand		189,261		163,313
		176,627		437,644
Creditors amounts falling due within one year	6	(101,602)		(40,041)
Net current assets (liabilities)			75,025		397,603
Total assets less current liabilities			75,220		398,833
Creditors amounts falling due after one year	7		(18,779)		(20,550)
Provisions for liabilities	8		(51)		(234)
Net assets			56,390		378,049
Capital and reserves
Called up share capital			106		106
Profit and loss account			56,284		377,943
Shareholders' funds			56,390		378,049

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 8 September 2025, and are signed on its behalf by:

Darren Fisher
Director
Registered Company No. 08538737

ASTUTE MONEY FINANCIAL PLANNING LTD

Notes to the Financial Statements
for the year ended 31 May 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

	Intangible assets
	Intangible fixe assets are carried at the cost accumulated amortisation and impairment.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	3
Fixtures and fittings	33	-

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		3

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 June 24	130,757	130,757
At 31 May 25	130,757	130,757
Amortisation and impairment
At 01 June 24	130,757	130,757
At 31 May 25	130,757	130,757
Net book value
At 31 May 25	-	-
At 31 May 24	-	-

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 June 24	13,518	13,518
Disposals	(9,106)	(9,106)
At 31 May 25	4,412	4,412
Depreciation and impairment
At 01 June 24	12,288	12,288
Charge for year	(8,071)	(8,071)
At 31 May 25	4,217	4,217
Net book value
At 31 May 25	195	195
At 31 May 24	1,230	1,230

5.	Stocks

	2025	2024
	£	£
Work in progress	-	2,800
Total	-	2,800

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	12,491	4,685
Other creditors	89,111	35,356
Total	101,602	40,041

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	18,779	20,550
Total	18,779	20,550

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	51	234
Total	51	234

9.	Related party transactions
	At the year end the company owed D.Fisher, Director £74,319 (2024 - £20,230)

10.	Exceptional items
	During the year £153,950 of expenditure of exceptional size or incidence was recorded and related to the write off of an intercompany loan arrangement. This was included in administrative expenses.