IRIS Accounts Production v26.1.0.640 16325129 Board of Directors 18.3.25 31.3.26 31.3.26 false true false false true false Ordinary 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 16325129 2025-03-17 16325129 2026-03-31 16325129 2025-03-18 2026-03-31 16325129 2025-03-17 16325129 ns15:EnglandWales 2025-03-18 2026-03-31 16325129 ns14:PoundSterling 2025-03-18 2026-03-31 16325129 ns10:Director1 2025-03-18 2026-03-31 16325129 ns10:PrivateLimitedCompanyLtd 2025-03-18 2026-03-31 16325129 ns10:SmallEntities 2025-03-18 2026-03-31 16325129 ns10:AuditExempt-NoAccountantsReport 2025-03-18 2026-03-31 16325129 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-18 2026-03-31 16325129 ns10:SmallCompaniesRegimeForAccounts 2025-03-18 2026-03-31 16325129 ns10:FullAccounts 2025-03-18 2026-03-31 16325129 ns10:OrdinaryShareClass1 2025-03-18 2026-03-31 16325129 1 ns10:OrdinaryShareClass1 2025-03-18 2026-03-31 16325129 ns10:Director2 2025-03-18 2026-03-31 16325129 ns10:CompanySecretary1 2025-03-18 2026-03-31 16325129 ns10:RegisteredOffice 2025-03-18 2026-03-31 16325129 ns5:ShareCapital 2026-03-31 16325129 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 16325129 ns5:AdditionsToInvestments 2026-03-31 16325129 ns5:CostValuation 2026-03-31 16325129 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 16325129 (England and Wales)

Unaudited Financial Statements

for the Period 18 March 2025 to 31 March 2026

for

Astute Entity Limited

Astute Entity Limited (Registered number: 16325129)

Contents of the Financial Statements

for the period 18 March 2025 to 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Astute Entity Limited

Company Information

for the period 18 March 2025 to 31 March 2026

| Directors: | Mrs S C Van Der Walle

| N J Van Der Walle

| Secretary: | Mrs S C Van Der Walle

| Registered office: | Unit 1.03 Shell Store

| Canary Drive

| Rotherwas

| Hereford

| HR2 6SR

| Registered number: | 16325129 (England and Wales)

| Accountants: | Acre Accountancy Limited

| Unit 2 Foley Works

| Foley Trading Estate

| Hereford

| Herefordshire

| HR1 2SF

Astute Entity Limited (Registered number: 16325129)

Balance Sheet

31 March 2026

| Notes | £ |

| FIXED ASSETS

| Investments | 4 | 200 |  |

| CURRENT ASSETS

| Cash at bank | 100,000 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 100,200 |  |

| CAPITAL AND RESERVES

| Called up share capital | 5 | 200 |  |

| Retained earnings | 100,000 |  |

| SHAREHOLDERS' FUNDS | 100,200 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

N J Van Der Walle - Director

Astute Entity Limited (Registered number: 16325129)

Notes to the Financial Statements

for the period 18 March 2025 to 31 March 2026

1. | STATUTORY INFORMATION

| Astute Entity Limited 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the period 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 period 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 period was 2 .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| Cost

| Additions | 200 |  |

| At 31 March 2026 | 200 |  |

| Net book value

| At 31 March 2026 | 200 |  |

Astute Entity Limited (Registered number: 16325129)

Notes to the Financial Statements - continued

for the period 18 March 2025 to 31 March 2026

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 200 | Ordinary | £1 | 200 |  |

| 200 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

| The shares capital was issued by way of a share for share exchange on the acquisition of Astute Graphics Limited.