ACCOUNTS - Final Accounts preparation

Registered number: 13294910

ACCENT CAPITAL MANAGEMENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

ACCENT CAPITAL MANAGEMENT LIMITED

REGISTERED NUMBER: 13294910

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	6,694		92,977
Cash at bank and in hand	5	22,149		11,632
		28,843		104,609
Creditors: amounts falling due within one year	6	(155,422)		(306,898)
Net current liabilities			(126,579)		(202,289)

Net liabilities			(126,579)		(202,289)

Capital and reserves
Called up share capital	51,000	51,000
Profit and loss account	(177,579)	(253,289)
	(126,579)	(202,289)

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 period 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 statement of comprehensive income 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 on 11 December 2025.

R Fetisov

Director

The notes on pages 2 to 4 form part of these financial statements.

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ACCENT CAPITAL MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Accent Capital Management Limited is a Limited Company incorporated in the United Kingdom. The registered office address is 10 Queen Street Place, London, EC4R 1AG.
The principal activity of the company is fund management activities.

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

Going concern

The director has reviewed the company's liabilities over the next 12 months and consider the
business to be a going concern. They will continue to support the company as required along with
steps taken by management to ensure that all financial commitments can be met when they fall due.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

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ACCENT CAPITAL MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.7

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.

2.8

Creditors

Short-term creditors are measured at the transaction price.

Employees

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

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ACCENT CAPITAL MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Trade debtors	-	5,919
Other debtors	2	1,469
Prepayments and accrued income	6,692	85,589
	6,694	92,977

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	22,149	11,632
	22,149	11,632

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

Trade creditors	6,282	11,055
Other taxation and social security	4,607	-
Other creditors	137,428	228,453
Accruals	7,105	67,390
	155,422	306,898

7.	Related party transactions
	Included within other creditors is a loan from the director of £137,428 (2024: £228,453). The loan is interest free and repayable on demand.

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