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REGISTERED NUMBER: 10272067 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ACROTERION LTD
ACROTERION LTD (REGISTERED NUMBER: 10272067)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

ACROTERION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTOR: I Exley





REGISTERED OFFICE: 28 Wilton Road
Bexhill on Sea
East Sussex
TN40 1EZ





REGISTERED NUMBER: 10272067 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
28 Wilton Road
Bexhill on Sea
East Sussex
TN40 1EZ
Page 1
ACROTERION LTD (REGISTERED NUMBER: 10272067)

BALANCE SHEET
30 SEPTEMBER 2025

30.9.25 30.9.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 3,333
Investments 5 151 151
151 3,484

CURRENT ASSETS
Debtors 6 269,797 279,703
Cash at bank 3,230 111
273,027 279,814
CREDITORS
Amounts falling due within one year 7 234,850 235,311
NET CURRENT ASSETS 38,177 44,503
TOTAL ASSETS LESS CURRENT
LIABILITIES
38,328
47,987

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 38,228 47,887
SHAREHOLDERS' FUNDS 38,328 47,987

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 January 2026 and were signed by:





I Exley - Director


The notes form part of these financial statements

Page 2
ACROTERION LTD (REGISTERED NUMBER: 10272067)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Acroterion Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

Page 3 continued...
ACROTERION LTD (REGISTERED NUMBER: 10272067)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 October 2024 3,333
Disposals (3,333 )
At 30 September 2025 -
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 3,333

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2024
and 30 September 2025 151
NET BOOK VALUE
At 30 September 2025 151
At 30 September 2024 151

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Other debtors 269,797 279,703

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Other creditors 233,817 233,817
Directors' current accounts 277 283
Accrued expenses 756 1,211
234,850 235,311

Page 4 continued...
ACROTERION LTD (REGISTERED NUMBER: 10272067)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. RELATED PARTY DISCLOSURES

As at the balance sheet date the Director, Mr I Exley, was owed £277 (2024 - £283).

There are no terms attached to this loan.

Also at the balance sheet date the reporting entity was owed the following amounts :

74 Marina Property Ltd - £267,123 (2024 - £261,123) - wholly owned subsidiary of the reporting entity.

In addition, the reporting entity owed the following amounts:

Iain Exley Ltd £233,817 (2024 - £233,817) - wholly owned subsidiary of the reporting entity.

There are no terms attached to these loans.

Page 5
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ACROTERION LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Acroterion Ltd for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Acroterion Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Acroterion Ltd and state those matters that we have agreed to state to the director of Acroterion Ltd in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Acroterion Ltd and its director for our work or for this report.

It is your duty to ensure that Acroterion Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Acroterion Ltd. You consider that Acroterion Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Acroterion Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ashdown Hurrey
Chartered Accountants & Business Advisers
28 Wilton Road
Bexhill on Sea
East Sussex
TN40 1EZ


6 January 2026

This page does not form part of the statutory financial statements

Page 6