Acumen Design Associates Limited

Registered number

04950321

Filleted Accounts

31 December 2025

Acumen Design Associates Limited
Registered number:		04950321
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		25,580			21,877
Investments	4		239,840			1,137,636
			265,420			1,159,513

Current assets
Debtors	5	1,750,528			2,389,788
Cash at bank and in hand		775,714			338,206
		2,526,242			2,727,994

Creditors: amounts falling due within one year	6	(367,066)			(287,054)

Net current assets			2,159,176			2,440,940

Net assets			2,424,596			3,600,453

Capital and reserves
Called up share capital			912			912
Profit and loss account			2,423,684			3,599,541

Shareholders' funds			2,424,596			3,600,453

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




I H Dryburgh
Director
Approved by the board on 14 May 2026

Acumen Design Associates Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The accounts have been prepared on a going concern basis and that the directors have considered a period of at least 12 months from the date of approval of the accounts.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computers			over 3 years
	Furniture and office equipment			over 3 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Research and development expenditure
	Expenditure on research and development is debited to the profit and loss account in the year in which it is incurred.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					20		18


3	Tangible fixed assets
		Computers		Office equipment		Furniture		Total
£			£		£		£
	Cost
	At 1 January 2025	292,621		22,163		155,583		470,367
	Additions	21,232		-		-		21,232
	At 31 December 2025	313,853		22,163		155,583		491,599

	Depreciation
	At 1 January 2025	271,871		22,163		154,456		448,490
	Charge for the year	16,627		-		902		17,529
	At 31 December 2025	288,498		22,163		155,358		466,019

	Net book value
	At 31 December 2025	25,355		-		225		25,580
	At 31 December 2024	20,750		-		1,127		21,877


4	Investments

Other
investments
£
	Cost
	At 1 January 2025							1,137,636
	Revaluation							(897,796)

	At 31 December 2025							239,840


5	Debtors					2025		2024
£							£

	Trade debtors					626,702		834,003
	Deferred tax asset					587,555		530,371
	Corporation tax recoverable					44,094		44,094
	Directors' current and loan accounts (Note 9)					93,028		137,425
	Other debtors					399,149		843,895
						1,750,528		2,389,788

	Amounts due after more than one year included above					43,219		43,219


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					229,357		101,185
	Taxation and social security costs					79,518		104,151
	Withholding tax payable					-		9,385
	Other creditors					58,191		72,333
						367,066		287,054


7	Fair value reserve					2025		2024
£							£

	At 1 January 2025					-		160
	(Loss) on revaluation of fixed asset investments					-		(160)

	At 31 December 2025					-		-


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					93,345		237,407


9	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Loans to directors including accrued interest, repayable on demand, interest payable at HMRC approved rate of interest	132,925		3,028		(42,925)		93,028

	Director's current account - interest free and repayable on demand	4,500		-		(4,500)		-

		137,425		3,028		(47,425)		93,028


10	Other information

	Acumen Design Associates Limited is a private company limited by shares and incorporated in England. Its registered office is:
	14 Clerkenwell Close
	London
	EC1R 0AN