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Company Registration No. SC586681 (Scotland)
ACUMENICA GROUP LTD Unaudited accounts for the year ended 31 March 2025
ACUMENICA GROUP LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ACUMENICA GROUP LTD Company Information for the year ended 31 March 2025
Director
Alan Broome
Company Number
SC586681 (Scotland)
Registered Office
FIRST FLOOR 4 EARLS COURT EARLS GATE BUSINESS PARK GRANGEMOUTH FK3 8ZE UNITED KINGDOM
Accountants
Acumenica Group 4 Earls Court, Grangemouth Grangemouth FK3 8ZE
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ACUMENICA GROUP LTD Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,091
5,347
Investments
5
12,000
12,000
17,091
17,347
Current assets
Debtors
6
135,433
140,655
Cash at bank and in hand
146,231
182,121
281,664
322,776
Creditors: amounts falling due within one year
7
(173,034)
(144,739)
Net current assets
108,630
178,037
Total assets less current liabilities
125,721
195,384
Creditors: amounts falling due after more than one year
8
(15,000)
(20,000)
Net assets
110,721
175,384
Capital and reserves
Called up share capital
100
100
Profit and loss account
110,621
175,284
Shareholders' funds
110,721
175,384
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 December 2025 and were signed on its behalf by
Alan Broome Director Company Registration No. SC586681
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ACUMENICA GROUP LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ACUMENICA GROUP LTD is a private company, limited by shares, registered in Scotland, registration number SC586681. The registered office is FIRST FLOOR 4 EARLS COURT, EARLS GATE BUSINESS PARK, GRANGEMOUTH, FK3 8ZE, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25& reducing balance
Computer equipment
33% reducing balance
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2024
1,752
11,294
13,046
Additions
-
2,165
2,165
At 31 March 2025
1,752
13,459
15,211
Depreciation
At 1 April 2024
1,314
6,385
7,699
Charge for the year
-
2,421
2,421
At 31 March 2025
1,314
8,806
10,120
Net book value
At 31 March 2025
438
4,653
5,091
At 31 March 2024
438
4,909
5,347
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ACUMENICA GROUP LTD Notes to the Accounts for the year ended 31 March 2025
5
Investments
Other investments
£
Valuation at 1 April 2024
12,000
Valuation at 31 March 2025
12,000
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
39,089
41,989
Accrued income and prepayments
6,344
8,666
Other debtors
90,000
90,000
135,433
140,655
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,333
6,776
VAT
51,121
40,901
Trade creditors
10,027
8,989
Taxes and social security
107,553
88,073
173,034
144,739
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
15,000
20,000
9
Average number of employees
During the year the average number of employees was 8 (2024: 6).
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