Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Acuity HCM Consulting Ltd for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Acuity HCM Consulting Ltd for the year ended
28 February 2026 as set out on pages
2 -
4 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Acuity HCM Consulting Ltd, as a body, in accordance with the terms of our engagement letter dated 3 March 2022. Our work has been undertaken solely to prepare for your approval the accounts of Acuity HCM Consulting Ltd and state those matters that we have agreed to state to the Board of Directors of Acuity HCM Consulting Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Acuity HCM Consulting Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Acuity HCM Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Acuity HCM Consulting Ltd. You consider that Acuity HCM Consulting 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 accounts of Acuity HCM Consulting 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 accounts.
A J Shah and Company
Chartered Accountants
8 Pinner View
Harrow
Middlesex
HA1 4QA
11 May 2026
Acuity HCM Consulting Ltd
Statement of financial position
as at 28 February 2026
Tangible assets
31,381
35,873
Cash at bank and in hand
84,723
98,454
Creditors: amounts falling due within one year
(55,074)
(67,490)
Net current assets
29,649
35,614
Called up share capital
2
2
Profit and loss account
61,028
71,485
Shareholders' funds
61,030
71,487
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by
Joel Broadbent
Director
Company Registration No. 13226578
Acuity HCM Consulting Ltd
Notes to the Accounts
for the year ended 28 February 2026
Acuity HCM Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 13226578. The registered office is 8 PINNER VIEW, HARROW, MIDDLESEX, HA1 4QA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 March 2025
42,613
2,313
44,926
At 28 February 2026
42,613
2,313
44,926
At 1 March 2025
8,522
531
9,053
Charge for the year
4,261
231
4,492
At 28 February 2026
12,783
762
13,545
At 28 February 2026
29,830
1,551
31,381
At 28 February 2025
34,091
1,782
35,873
Amounts falling due within one year
Acuity HCM Consulting Ltd
Notes to the Accounts
for the year ended 28 February 2026
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
23,469
28,837
Loans from directors
2,088
8,620
Amounts due to directors at the balance sheet date is £2,087.74 CR (2025: £8,620.41). The balance arose as a series of small loans.During the period expenses were paid by the director on behalf of the business and were subsequently reimbursed
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).