Company No: 07178722 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	Paul Newman
	Robert Skinner

Registered office	2nd Floor
	168 Shoreditch High Street
	E1 6RA
	United Kingdom

Company number

07178722 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	7		7
Investments	4	1,494,958		1,504,260
		1,494,965		1,504,267
Current assets
Debtors	5	126,977		53,350
Cash at bank and in hand		227,647		221,483
		354,624		274,833
Creditors: amounts falling due within one year	6	( 25,065)		( 14,057)
Net current assets		329,559		260,776
Total assets less current liabilities		1,824,524		1,765,043
Net assets		1,824,524		1,765,043
Capital and reserves
Called-up share capital	7	179,018		179,018
Share premium account		1,553,259		1,553,259
Profit and loss account		92,247		32,766
Total shareholder's funds		1,824,524		1,765,043

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

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Acquire Your Business Limited (registered number: 07178722) were approved and authorised for issue by the Board of Directors on 11 December 2025. They were signed on its behalf by:

Paul Newman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Acquire Your Business Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The principal place of business is Millennium Bridge House, 2 Lambeth Hill, London, EC4V 4AR and registered office is 2nd Floor, 168 Shoreditch High Street, London, E1 6RA.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

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:

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 when commissions are earned or dividends when they are declared.

Taxation

Current tax
Tax is recognised in the Statement of Comprehensive Income, 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 reporting date in the countries where the Company operates and generates income.

Deferred tax
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of financial position 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 reporting date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

3 years straight line

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of comprehensive income over its useful economic life.

Fixed asset investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Trade and other debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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.

Trade and other 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. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	1,465,928		1,465,928
At 31 March 2025	1,465,928		1,465,928
Accumulated amortisation
At 01 April 2024	1,465,921		1,465,921
At 31 March 2025	1,465,921		1,465,921
Net book value
At 31 March 2025	7		7
At 31 March 2024	7		7

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	1,504,260		1,504,260
Disposals	( 9,302)		( 9,302)
At 31 March 2025	1,494,958		1,494,958
Carrying value at 31 March 2025	1,494,958		1,494,958
Carrying value at 31 March 2024	1,504,260		1,504,260

5. Debtors

	2025		2024
	£		£
Trade debtors	126,977		53,350

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Corporation tax	16,345		7,245
Other taxation and social security	1,663		475
Other creditors	7,057		6,337
	25,065		14,057

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,790,180 Ordinary shares of £ 0.10 each	179,018		179,018

8. Ultimate controlling party

The company is controlled by Octopus Capital Limited, a company registered in England & Wales.