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Company No: 07335323 (England and Wales)

# ACER CLARUS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

ACER CLARUS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

ACER CLARUS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 August 2025
ACER CLARUS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 August 2025

DIRECTOR | Mr J Counsell

REGISTERED OFFICE | Camburgh House
| 27 New Dover Road
| Canterbury
| Kent
| CT1 3DN
| United Kingdom

COMPANY NUMBER | 07335323 (England and Wales)

ACCOUNTANT | Burgess Hodgson Limited
| Camburgh House
| 27 New Dover Road
| Canterbury
| CT1 3DN

ACER CLARUS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 August 2025
ACER CLARUS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 6 | 6,263 |  | 98
Cash at bank and in hand |  | 30,886 |  | 31,792
|  | 37,149 |  | 31,890
Creditors: amounts falling due within one year | 7 | ( 6,433) |  | ( 3,252)
Net current assets |  | 30,716 |  | 28,638
Total assets less current liabilities |  | 30,716 |  | 28,638
Net assets |  | 30,716 |  | 28,638
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 30,616 |  | 28,538
Total shareholder's funds |  | 30,716 |  | 28,638

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Acer Clarus Limited (registered number: 07335323) were approved and authorised for issue by the Director on 24 June 2026. They were signed on its behalf by:

Mr J Counsell Director |

ACER CLARUS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
ACER CLARUS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Acer Clarus Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

##### Taxation

Current tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 5 years straight line

###### Goodwill

Goodwill arising on the acquisition of subsidiary undertakings and business, representing any excess of the fair value of the consideration given over the fair value of the identifiable assets and liabilities acquired, is capitalised and written off on a straight line basis over its useful economic life, which is 5 years. Provision is made for any impairment.
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Leasehold improvements | 2 years straight line
Office equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Impairment of assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

##### Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the director has made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 4. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 2,150 |  | 2,150
At 31 August 2025 | 2,150 |  | 2,150
Accumulated amortisation |  |  |
At 01 September 2024 | 2,150 |  | 2,150
At 31 August 2025 | 2,150 |  | 2,150
Net book value |  |  |
At 31 August 2025 | 0 |  | 0
At 31 August 2024 | 0 |  | 0

#### 5. Tangible assets

| Leasehold improve- ments |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 September 2024 | 25,000 |  | 4,866 |  | 29,866
At 31 August 2025 | 25,000 |  | 4,866 |  | 29,866
Accumulated depreciation |  |  |  |  |
At 01 September 2024 | 25,000 |  | 4,866 |  | 29,866
At 31 August 2025 | 25,000 |  | 4,866 |  | 29,866
Net book value |  |  |  |  |
At 31 August 2025 | 0 |  | 0 |  | 0
At 31 August 2024 | 0 |  | 0 |  | 0

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 6,263 |  | 98

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 2,992 |  | 312
Other creditors | 3,441 |  | 2,940
| 6,433 |  | 3,252

#### 8. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
At the year end, the company owed the director: | 692 |  | 192