Acumen Consulting Limited 16052963 false 2024-10-31 2025-12-31 2025-12-31 The principal activity of the company is the supply of consultancy services Digita Accounts Production Advanced 6.30.9574.0 true true 16052963 2024-10-31 2025-12-31 16052963 2025-12-31 16052963 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 16052963 core:OtherPropertyPlantEquipment 2025-12-31 16052963 bus:SmallEntities 2024-10-31 2025-12-31 16052963 bus:AuditExemptWithAccountantsReport 2024-10-31 2025-12-31 16052963 bus:FilletedAccounts 2024-10-31 2025-12-31 16052963 bus:SmallCompaniesRegimeForAccounts 2024-10-31 2025-12-31 16052963 bus:RegisteredOffice 2024-10-31 2025-12-31 16052963 bus:Director1 2024-10-31 2025-12-31 16052963 bus:PrivateLimitedCompanyLtd 2024-10-31 2025-12-31 16052963 bus:Agent1 2024-10-31 2025-12-31 16052963 core:OtherPropertyPlantEquipment 2024-10-31 2025-12-31 16052963 countries:England 2024-10-31 2025-12-31 iso4217:GBP xbrli:pure

Registration number: 16052963

Acumen Consulting Limited
Unaudited Filleted Financial Statements
for the Period from 31 October 2024 to 31 December 2025

Acumen Consulting Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Acumen Consulting Limited

Company Information

Director | M Vukasinovic

Registered office | 5 Keele Close Stockport SK2 6TN

Bankers | Virgin Money

Accountants | McKellens Chartered Accountants 11 Riverview The Embankment Business Park Vale Road Heaton Mersey Stockport SK4 3GN

Acumen Consulting Limited

(Registration number: 16052963)
Balance Sheet as at 31 December 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 418
Current assets |  |
Cash at bank and in hand |  | 313
Creditors: Amounts falling due within one year | 5 | (3,741)
Net current liabilities |  | (3,428)
Net liabilities |  | (3,010)
Capital and reserves |  |
Called up share capital |  | 1
Retained earnings |  | (3,011)
Shareholders' deficit |  | (3,010)

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 February 2026

......................................... M Vukasinovic Director |  |

Acumen Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 31 October 2024 to 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
5 Keele Close
Stockport
SK2 6TN

These financial statements were authorised for issue by the director on 11 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Acumen Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 31 October 2024 to 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0.

Acumen Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 31 October 2024 to 31 December 2025

4 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
Additions | 624 | 624
At 31 December 2025 | 624 | 624
Depreciation
Charge for the period | 206 | 206
At 31 December 2025 | 206 | 206
Carrying amount
At 31 December 2025 | 418 | 418

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Taxation and social security | 5
Accruals and deferred income | 525
Other creditors | 3,211
| 3,741