Acer Consultancy Services Ltd - Filleted accounts

Registered number

09236838

Acer Consultancy Services Ltd

Filleted Accounts

For the year ended 30 September 2025

Acer Consultancy Services Ltd
Registered number:		09236838
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	25,500			25,500
Cash at bank and in hand		322,083			387,741
		347,583			413,241

Creditors: amounts falling due within one year	4	(75,819)			(168,192)

Net current assets			271,764			245,049

Total assets less current liabilities			271,764			245,049

Creditors: amounts falling due after more than one year	5		(51,545)			(60,502)



Net assets			220,219			184,547

Capital and reserves
Called up share capital			100			100
Profit and loss account			220,119			184,447

Shareholder's funds			220,219			184,547

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Arvind Kohli
Director
Approved by the board on 29 May 2026

Acer Consultancy Services Ltd
Notes to the Accounts
for the year ended 30 September 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).

	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.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

	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	6		6


3	Debtors	2025		2024
£			£

	Other debtors	25,500		25,500


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

	Bank loans and overdrafts	4,721		5,164
	Corporation tax	43,680		36,094
	Other creditors	27,418		126,934
		75,819		168,192


5	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	1,545		10,502
	Subordinated loans	50,000		50,000
		51,545		60,502


6	Other information

	Acer Consultancy Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	46 Camden Road
	London
	NW1 9DR