1 April 2024 false No description of principal activity Taxfiler 2024.6 SC586681business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC5866812024-03-31 SC5866812024-04-012025-03-31 SC586681business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 SC586681business:FilletedAccounts2024-04-012025-03-31 SC5866812025-03-31 SC586681business:Director12024-04-012025-03-31 SC586681business:RegisteredOffice2024-04-012025-03-31 SC5866812024-03-31 SC586681core:WithinOneYear2025-03-31 SC586681core:WithinOneYear2024-03-31 SC586681core:AfterOneYear2025-03-31 SC586681core:AfterOneYear2024-03-31 SC586681core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC586681core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC586681core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC586681core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC586681core:PreviouslyStatedAmount2025-03-31 SC586681core:PreviouslyStatedAmount2024-03-31 SC586681business:SmallEntities2024-04-012025-03-31 SC586681countries:Scotland2024-04-012025-03-31 SC586681core:FurnitureFittings2024-04-012025-03-31 SC586681core:ComputerEquipment2024-04-012025-03-31 SC586681core:PlantMachinery2024-03-31 SC586681core:ComputerEquipment2024-03-31 SC586681core:PlantMachinery2024-04-012025-03-31 SC586681core:PlantMachinery2025-03-31 SC586681core:ComputerEquipment2025-03-31 SC5866812023-04-012024-03-31 iso4217:GBP xbrli:pure
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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