ACCOUNTS - Final Accounts preparation

Registered number: 12997225

ACER HOLDINGS GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

ACER HOLDINGS GROUP LIMITED

REGISTERED NUMBER: 12997225

BALANCE SHEET

AS AT 30 JUNE 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		300		300
			300		300
Current assets
Debtors: amounts falling due within one year	5	2,475,241		2,704,204
Cash at bank and in hand	6	99,640		42,021
		2,574,881		2,746,225
Creditors: amounts falling due within one year	7	(318,924)		(219,036)
Net current assets			2,255,957		2,527,189
Total assets less current liabilities			2,256,257		2,527,489

Net assets			2,256,257		2,527,489

Capital and reserves
Called up share capital	200	200
Profit and loss account	2,256,057	2,527,289
	2,256,257	2,527,489

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ACER HOLDINGS GROUP LIMITED

REGISTERED NUMBER: 12997225

BALANCE SHEET (CONTINUED)

AS AT 30 JUNE 2025

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

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.

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 income and retained earnings 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 17 December 2025.

................................................

Keith Bailiff

Director

The notes on pages 3 to 5 form part of these financial statements.

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ACER HOLDINGS GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

Acer Holdings Group Limited is a private company, incorporated in England and Wales, limited by its share capital. The principal activity of the Company was that of a holdings company.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

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.

2.4

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.

2.5

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.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £Nil).

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ACER HOLDINGS GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 July 2024	300
	At 30 June 2025	300

Debtors

					2025	2024
					£	£


Amounts owed by participating interests	2,475,241	2,704,204
	2,475,241	2,704,204

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	99,640	42,021
	99,640	42,021

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ACER HOLDINGS GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

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

Other creditors	317,214	217,836
Accruals and deferred income	1,710	1,200
	318,924	219,036

8.	Controlling party

There is no overall controlling party.

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