REGISTERED NUMBER: 03089900 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

ACTTRON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A S Patel

S R Patel

REGISTERED OFFICE:

6 Maxted Road

Hemel Hempstead Industrial Estate

Hemel Hempstead

HP2 7DX

REGISTERED NUMBER:

03089900 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

1,395

Investments

5

154,936

128,638

154,936

130,033

CURRENT ASSETS

Stocks

5,121

7,032

Debtors

6

168,364

60,586

Cash at bank

31,756

228,337

205,241

295,955

CREDITORS

Amounts falling due within one year

7

44,162

90,197

NET CURRENT ASSETS

161,079

205,758

TOTAL ASSETS LESS CURRENT LIABILITIES

316,015

335,791

CREDITORS

Amounts falling due after more than one year

8

-

7,506

NET ASSETS

316,015

328,285

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

316,013

328,283

SHAREHOLDERS' FUNDS

316,015

328,285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 5 May 2026 and were signed on its behalf by:

S R Patel - Director

1.	STATUTORY INFORMATION

Acttron 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

The company's investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The income statement includes the net gains and losses arising on the revaluations and disposals throughout the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

48,917

DEPRECIATION

At 1 September 2024

47,522

Charge for year

1,395

At 31 August 2025

48,917

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

1,395

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 September 2024

128,638

Additions

4,895

Revaluations

21,403

At 31 August 2025

154,936

NET BOOK VALUE

At 31 August 2025

154,936

At 31 August 2024

128,638

The historical cost of investments at 31 August 2025 was £119,766 (2024: £114,871).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

127,385

54,439

Other debtors

-

11

Directors' current accounts

36,340

-

Prepayments

4,639

6,136

168,364

60,586

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,500

9,994

Trade creditors

29,668

58,775

Social security and other taxes

1,413

1,478

VAT

1,978

808

Other creditors

2,003

16,965

Directors' current accounts

-

677

Accrued expenses

1,600

1,500

44,162

90,197

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

7,506

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 September 2024

328,283

Profit for the year

7,730

Dividends

(20,000

)

At 31 August 2025

316,013

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

S R Patel

Balance outstanding at start of year

(338

)

(338

)

Amounts advanced

18,509

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

18,171

(338

)

Mrs A S Patel

Balance outstanding at start of year

(339

)

(339

)

Amounts advanced

18,509

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

18,170

(339

)