Company registration number 11375854 (England and Wales)
ACTELLIGENT (U.K.) COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ACTELLIGENT (U.K.) COMPANY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ACTELLIGENT (U.K.) COMPANY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Investments
3
1,848,050
1,848,050
Current assets
Debtors
4
169,624
39,106
Cash at bank and in hand
289
199
169,913
39,305
Creditors: amounts falling due within one year
5
(4,057)
(51,557)
Net current assets/(liabilities)
165,856
(12,252)
Net assets
2,013,906
1,835,798
Capital and reserves
Called up share capital
6
227,639
226,964
Share premium account
2,497,911
2,431,086
Profit and loss reserves
(711,644)
(822,252)
Total equity
2,013,906
1,835,798

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 October 2025 and are signed on its behalf by:
S M C LO
S M C Lo
Director
Company registration number 11375854 (England and Wales)
ACTELLIGENT (U.K.) COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Actelligent (U.K.) Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 77 New Cavendish Street, London, W1W 6XB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Prior period error

The accounts presented to 31 true March 202 4 have been restated to include an amendment to the investment value. Th ere was no impact to the profit and loss for the year end ed 31 Ma rch 202 3 or the prior year ended 31 Ma rch 202 4.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors are satisfied that group entities will continue to support the company for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ACTELLIGENT (U.K.) COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments
Basic financial assets

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,848,050
1,848,050
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
169,624
39,106
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
4,057
51,557
ACTELLIGENT (U.K.) COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
227,581
226,906
227,581
226,906
Ordinary B shares of 1p each
5,784
5,784
58
58
233,365
232,690
227,639
226,964

During the year, the company issued 675 Ordinary shares of £1 each for a total consideration of £67,500.

7
Subsidiaries

Details of the company's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Actelligent (Scotland) Company Limited
83 Princes Street, Edinburgh, Lothian Region, Scotland, EH2 2ER
Information technology consultancy activities
Ordinary
100.00
Actelligent Capital Management Limited
Hong Kong
AI and Data Analytics
Ordinary
100.00
Actelligent Company Limited
Hong Kong
Fintech
Ordinary
98.06
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Actelligent (Scotland) Company Limited
(2,246)
0
2,406
Actelligent Capital Management Limited
(277,408)
0
(12,368)
0
Actelligent Company Limited
(36,621)
0
10,619
8
Related party transactions

T true he company has taken advantage of the exemptions within FRS102 section 1AC.35 (Related Party Disclosure) which allows exemption from the disclosure of related party transactions with other group companies.

ACTELLIGENT (U.K.) COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
9
Prior period adjustment
Changes to the balance sheet
As previously reported
Adjustment at 1 Apr 2023
Adjustment at 31 Mar 2024
As restated at 31 Mar 2024
£
£
£
£
Fixed assets
Investments
1,532,233
315,817
-
1,848,050
Capital and reserves
Share premium
2,115,269
315,817
-
2,431,086
Total equity
1,519,981
315,817
-
1,835,798
Changes to the profit and loss account
As previously reported
Adjustment
As restated
Period ended 31 March 2024
£
£
£
Loss for the financial period
(234,874)
-
(234,874)
Reconciliation of changes in equity
1 April
31 March
2023
2024
£
£
Adjustments to prior year
Amendment to investment value
315,817
315,817
Equity as previously reported
493,816
1,519,981
Equity as adjusted
809,633
1,835,798
Analysis of the effect upon equity
Share premium
315,817
315,817
Reconciliation of changes in loss for the previous financial period
2024
£
Total adjustments
-
Loss as previously reported
(234,874)
Loss as adjusted
(234,874)
2025-03-31 2024-04-01 false false 30 October 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity S M C Lo Y D Johansson 11375854 2024-04-01 2025-03-31 11375854 2025-03-31 11375854 2024-03-31 11375854 core:WithinOneYear 2025-03-31 11375854 core:WithinOneYear 2024-03-31 11375854 core:ShareCapital 2025-03-31 11375854 core:ShareCapital 2024-03-31 11375854 core:SharePremium 2025-03-31 11375854 core:SharePremium 2024-03-31 11375854 core:RetainedEarningsAccumulatedLosses 2025-03-31 11375854 core:RetainedEarningsAccumulatedLosses 2024-03-31 11375854 core:ShareCapitalOrdinaryShareClass1 2025-03-31 11375854 core:ShareCapitalOrdinaryShareClass1 2024-03-31 11375854 core:ShareCapitalOrdinaryShareClass2 2025-03-31 11375854 core:ShareCapitalOrdinaryShareClass2 2024-03-31 11375854 core:ShareCapitalOrdinaryShares 2025-03-31 11375854 core:ShareCapitalOrdinaryShares 2024-03-31 11375854 bus:Director1 2024-04-01 2025-03-31 11375854 bus:RegisteredOffice 2024-04-01 2025-03-31 11375854 2023-04-01 2024-03-31 11375854 core:CurrentFinancialInstruments 2025-03-31 11375854 core:CurrentFinancialInstruments 2024-03-31 11375854 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 11375854 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 11375854 bus:OrdinaryShareClass1 2025-03-31 11375854 bus:OrdinaryShareClass1 2024-03-31 11375854 bus:OrdinaryShareClass2 2025-03-31 11375854 bus:OrdinaryShareClass2 2024-03-31 11375854 bus:AllOrdinaryShares 2025-03-31 11375854 bus:AllOrdinaryShares 2024-03-31 11375854 core:Subsidiary1 2024-04-01 2025-03-31 11375854 core:Subsidiary2 2024-04-01 2025-03-31 11375854 core:Subsidiary3 2024-04-01 2025-03-31 11375854 core:Subsidiary1 1 2024-04-01 2025-03-31 11375854 core:Subsidiary2 2 2024-04-01 2025-03-31 11375854 core:Subsidiary3 3 2024-04-01 2025-03-31 11375854 core:Subsidiary1 2025-03-31 11375854 core:Subsidiary2 2025-03-31 11375854 core:Subsidiary3 2025-03-31 11375854 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11375854 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11375854 bus:FRS102 2024-04-01 2025-03-31 11375854 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11375854 bus:Director2 2024-04-01 2025-03-31 11375854 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP