ACTUARY LIMITED


Directors	N J Levy
	N S Levy


Company Secretary	Neville Levy


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	08682591 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		628,120		628,120
			628,120		628,120
Current assets
Debtors	4	-		21
Cash at bank and on hand		2,562		77
		2,562		98
Creditors amounts falling due within one year	5	(249,121)		(247,081)
Net current assets (liabilities)			(246,559)		(246,983)
Total assets less current liabilities			381,561		381,137
Creditors amounts falling due after one year	6		(361,515)		(380,742)
Provisions for liabilities	7		(5,123)		(5,123)
Net assets			14,923		(4,728)
Capital and reserves
Called up share capital			100		100
Revaluation reserve			15,368		15,368
Profit and loss account			(545)		(20,196)
Shareholders' funds			14,923		(4,728)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 June 2026, and are signed on its behalf by:

N S Levy
Director
Registered Company No. 08682591

ACTUARY LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Deferred tax
	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.

Deferred tax

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.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 October 24	628,120
	At 30 September 25	628,120

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	-	21
Total	-	21

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	21,247	20,749
Taxation and social security	27	-
Other creditors	227,097	224,832
Accrued liabilities and deferred income	750	1,500
Total	249,121	247,081

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	129,515	148,742
Other creditors	232,000	232,000
Total	361,515	380,742

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	5,123	5,123
Total	5,123	5,123

8.	Related party transactions
	As at the balance sheet, included in creditors due within one year is £27,060 (2024: £24,832) due to the directors. The amount is interest free and repayable on demand. Further more included within creditors due within one year is an amount of £200,000 (2024: £200,000) and included within creditors due after more than one year is an amount of £232,000 (2024: £232,000) due to the shareholders. Interest of £11,600 (2024: £11,600) is charged at 5% for the period and this amount is repayable on demand.

Related party transactions

As at the balance sheet, included in creditors due within one year is £27,060 (2024: £24,832) due to the directors. The amount is interest free and repayable on demand.
Further more included within creditors due within one year is an amount of £200,000 (2024: £200,000) and included within creditors due after more than one year is an amount of £232,000 (2024: £232,000) due to the shareholders. Interest of £11,600 (2024: £11,600) is charged at 5% for the period and this amount is repayable on demand.