Astute Management Systems Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12054747 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

ASTUTE MANAGEMENT SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J G Morgan

REGISTERED OFFICE:

25 Grosvenor Road

Wrexham

LL11 1BT

REGISTERED NUMBER:

12054747 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

HSBC Bank plc

17-19 Regent Street

Wrexham

LL11 1RN

FIXED ASSETS

Tangible assets

4

13,391

17,856

CURRENT ASSETS

Debtors

5

96,747

68,214

Cash at bank and in hand

24,488

46,983

121,235

115,197

CREDITORS

Amounts falling due within one year

6

28,739

40,119

NET CURRENT ASSETS

92,496

75,078

TOTAL ASSETS LESS CURRENT
LIABILITIES

105,887

92,934

CREDITORS

Amounts falling due after more than one
year

7

-

1,500

NET ASSETS

105,887

91,434

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

105,787

91,334

SHAREHOLDERS' FUNDS

105,887

91,434

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23rd July 2026 and were signed by:

J G Morgan - Director

1.	STATUTORY INFORMATION

Astute Management Systems 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1st December 2024

and 30th November 2025

3,307

925

20,980

25,212

DEPRECIATION

At 1st December 2024

1,708

403

5,245

7,356

Charge for year

400

131

3,934

4,465

At 30th November 2025

2,108

534

9,179

11,821

NET BOOK VALUE

At 30th November 2025

1,199

391

11,801

13,391

At 30th November 2024

1,599

522

15,735

17,856

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

15,840

7,316

Other debtors

80,837

-

Directors' current accounts

-

60,898

Prepayments

70

-

96,747

68,214

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Bank loans and overdrafts

1,587

3,000

Tax

18,086

22,575

Social security and other taxes

239

18

VAT

7,577

6,142

Other creditors

-

8,000

Accrued expenses

1,250

384

28,739

40,119

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Bank loans - 1-2 years

-

1,500

8.	CAPITAL COMMITMENTS

30.11.25

30.11.24

£

Contracted but not provided for in the

financial statements

-

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J G Morgan.