Accumulate Wealth Management (Kent) Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—7

1. General Information

Accumulate Wealth Management (Kent) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08456496 . The registered office is 1 Beauchamp Court, 10 Victors Way, Barnet, Hertfordshire, EN5 5TZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

The directors, having considered all the information available, are confident that the company has adequate reserves and

resources to continue its operational activities for the foreseeable future.Accordingly, the directors are satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	Straight Line 5 years
Computer Equipment	Straight Line 5 Years

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Accumulate Wealth Management (Kent) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

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Accumulate Wealth Management (Kent) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	1,213	54,775	8,439	19,795	84,222
Additions	-	-	-	4,671	4,671

As at 31 March 2026	1,213	54,775	8,439	24,466	88,893

Depreciation
As at 1 April 2025	243	10,955	8,439	16,489	36,126
Provided during the period	194	8,764	-	2,499	11,457

As at 31 March 2026	437	19,719	8,439	18,988	47,583

Net Book Value
As at 31 March 2026	776	35,056	-	5,478	41,310

As at 1 April 2025	970	43,820	-	3,306	48,096

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	713,126
Revaluations	37,023

As at 31 March 2026	750,149

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	750,149

As at 1 April 2025	713,126

Cost or valuation at 31 March 2024 is represented by:

	Unlisted
	Investments
	£
Valuation in 2020	(10,063)
Valuation in 2021	11,689

...CONTINUED

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Accumulate Wealth Management (Kent) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Valuation in 2022	49,644
Valuation in 2023	27,506
Valuation in 2024	3,140
Valuation in 2025	36,210
Valuation in 2026	37,023
Cost	595,000

	750,149

If fixed asset investment had not been revalued, they would have been included at the following historical cost:

	31.03.26	31.03.25
Cost	£595,000	£595,000

Fixed asset investment was valued on an open market basis on 31 March 2026 by Prudential.

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	60,037	50,633
Other debtors	100	100

	60,137	50,733

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	7,646	7,357
Trade creditors	2,058	-
Corporation tax	90,117	60,564
Other creditors	437	-
Accruals and deferred income	4,000	7,186
Directors' loan accounts	4,541	3,376

	108,799	78,483

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	31,552	38,740

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Accumulate Wealth Management (Kent) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,646	7,357
Later than one year and not later than five years	31,552	38,740

	39,198	46,097

	39,198	46,097

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	49,115	41,555

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	41,555	41,555
Deferred taxation	7,560	7,560

Balance at 31 March 2026	49,115	49,115

12. Share Capital

	2026	2025
Allotted, called up but not fully paid	£	£
2 Ordinary Shares of £ 1.00 each	2	2

13. Related Party Disclosures

Included with other creditors is £4,541 (2025:£3,376) owed to the directors of the comapny . This loan is interest free and repayable on demand.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,310		48,096
Investments	5		750,149		713,126

			791,459		761,222
CURRENT ASSETS
Debtors	6	60,137		50,733
Cash at bank and in hand		129,845		22,809

		189,982		73,542
Creditors: Amounts Falling Due Within One Year	7	(108,799 )		(78,483 )

NET CURRENT ASSETS (LIABILITIES)			81,183		(4,941 )

TOTAL ASSETS LESS CURRENT LIABILITIES			872,642		756,281

Creditors: Amounts Falling Due After More Than One Year	8		(31,552 )		(38,740 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(49,115 )		(41,555 )

NET ASSETS			791,975		675,986

CAPITAL AND RESERVES
Called up share capital	12		2		2
Income Statement			791,973		675,984

SHAREHOLDERS' FUNDS			791,975		675,986

Mr G Airey Director	Mrs T Airey Director
22/05/2026