Company registration number 07571202 (England and Wales)
ACTREA CAPITAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ACTREA CAPITAL LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
ACTREA CAPITAL LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
26,874
21,128
Cash at bank and in hand
68
72
26,942
21,200
Creditors: amounts falling due within one year
5
(8,550)
(17,693)
Net current assets
18,392
3,507
Capital and reserves
Called up share capital
6
10
10
Profit and loss reserves
18,382
3,497
Total equity
18,392
3,507

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 22 March 2026
Ms C Pidancet
Director
Company Registration No. 07571202
ACTREA CAPITAL LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 July 2023
10
9,964
9,974
Year ended 30 June 2024:
Profit for the year
-
54,160
54,160
Dividends
-
(60,627)
(60,627)
Balance at 30 June 2024
10
3,497
3,507
Period ended 31 December 2025:
Profit for the year
-
14,885
14,885
Balance at 31 December 2025
10
18,382
18,392
ACTREA CAPITAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Actrea Capital Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 82 St John Street, London, EC1M 4JN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These accounts have been prepared using the going concern basis as the director ha true s confirmed that she will continue to support the company in the foreseeable future.

1.3
Reporting period

These financial statements have been prepared for a period of 18 months, through to 31st December 2025. This has been done to reflect a complete account of the activities of the entity through to the date at which it has ceased trading. As such, the comparative amounts presented in these financial statements (including the related notes) are not entirely comparable.

1.4
Turnover

Turnover represents the amounts derived from provision of services which fall within the company’s principal activity. Turnover from rendering of services is recognised when services are rendered, no matter when cash is received.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% on cost
Computer equipment
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

ACTREA CAPITAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include other debtors and cash and bank balances, are initially measured at transaction price. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade creditors and accruals and deferred income, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

ACTREA CAPITAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 5 -
2
Employees

The average monthly number of persons (including the director) employed by the company during the period was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024 and 31 December 2025
3,159
Depreciation and impairment
At 1 July 2024 and 31 December 2025
3,159
Carrying amount
At 31 December 2025
-
0
At 30 June 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
26,874
21,128
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
3,550
14,093
Accruals and deferred income
5,000
3,600
8,550
17,693
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10
10
10
10
ACTREA CAPITAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 6 -
7
Related party transactions

Included in other debtors is an amount of £26,874 (2023: £0) owed to the company by the director. Interest of £1,201 (202 3: £520) was charged on the balance.

2025-12-31 2024-07-01 false false false 24 March 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Ms C Pidancet 07571202 2024-07-01 2025-12-31 07571202 2025-12-31 07571202 2024-06-30 07571202 core:CurrentFinancialInstruments 2025-12-31 07571202 core:CurrentFinancialInstruments 2024-06-30 07571202 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 07571202 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 07571202 core:ShareCapital 2025-12-31 07571202 core:ShareCapital 2024-06-30 07571202 core:RetainedEarningsAccumulatedLosses 2025-12-31 07571202 core:RetainedEarningsAccumulatedLosses 2024-06-30 07571202 core:ShareCapital 2023-06-30 07571202 core:RetainedEarningsAccumulatedLosses 2023-06-30 07571202 2023-06-30 07571202 core:ShareCapitalOrdinaryShareClass1 2025-12-31 07571202 core:ShareCapitalOrdinaryShareClass1 2024-06-30 07571202 bus:Director1 2024-07-01 2025-12-31 07571202 core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 07571202 2023-07-01 2024-06-30 07571202 core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-12-31 07571202 core:FurnitureFittings 2024-07-01 2025-12-31 07571202 core:ComputerEquipment 2024-07-01 2025-12-31 07571202 core:OtherPropertyPlantEquipment 2024-06-30 07571202 core:OtherPropertyPlantEquipment 2025-12-31 07571202 core:OtherPropertyPlantEquipment 2024-06-30 07571202 bus:OrdinaryShareClass1 2024-07-01 2025-12-31 07571202 bus:OrdinaryShareClass1 2025-12-31 07571202 bus:OrdinaryShareClass1 2024-06-30 07571202 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 07571202 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-12-31 07571202 bus:FRS102 2024-07-01 2025-12-31 07571202 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-12-31 07571202 bus:FullAccounts 2024-07-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP