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Registered Number: 12180425
England and Wales
Abridged Accounts
for the year ended 31 August 2025
for
ACAI LIFE LIMITED

ACAI LIFE LIMITED Contents Page For the year ended 31 August 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

ACAI LIFE LIMITED Accountants' Report For the year ended 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ACAI LIFE LIMITED for the year ended 31 August 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ACAI LIFE LIMITED for the year ended 31 August 2025 which comprise of the Income Statement, the Statement of Financial Position, and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of ACAI LIFE LIMITED , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ACAI LIFE LIMITED and state those matters that we have agreed to state to the Board of Directors of ACAI LIFE LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ACAI LIFE LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ACAI LIFE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ACAI LIFE LIMITED . You consider that ACAI LIFE LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of ACAI LIFE LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 August 2025 .................................................... Pointon Young 33 Ludgate Hill Birmingham B3 1EH 17 June 2026 1

ACAI LIFE LIMITED Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 684 |  | 1,912
Investments | 4 | 60,000 |  | 0
|  | 60,684 |  | 1,912
Current assets |  |  |
Stocks |  | 120,500 |  | 0
Debtors |  | 115,182 |  | 110,925
Cash at bank and in hand |  | 16,502 |  | 642
|  | 252,184 |  | 111,567
Creditors: amount falling due within one year |  | (140,792) |  | (33,918)
Net current assets |  | 111,392 |  | 77,649
Total assets less current liabilities |  | 172,076 |  | 79,561
Creditors: amount falling due after more than one year |  | (369,435) |  | (303,007)
Net assets |  | (197,359) |  | (223,446)
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | (197,459) |  | (223,546)
Shareholders' funds |  | (197,359) |  | (223,446)
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 17 June 2026 and were signed on its behalf by:
------------------------------- D Gibbins Director
2

ACAI LIFE LIMITED Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information ACAI LIFE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12180425, registration address 33 Ludgate Hill, Birmingham, B3 1EH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 September 2024 | 8,195 |  | 8,195
Additions | - |  | -
Disposals | - |  | -
At 31 August 2025 | 8,195 |  | 8,195
Depreciation
At 01 September 2024 | 7,511 |  | 7,511
Charge for year | - |  | -
On disposals | - |  | -
At 31 August 2025 | 7,511 |  | 7,511
Net book values
Closing balance as at 31 August 2025 | 684 |  | 684
Opening balance as at 01 September 2024 | 1,912 |  | 1,912
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 September 2024 | - |  | -
Additions | 60,000 |  | 60,000
Disposals | - |  | -
At 31 August 2025 | 60,000 |  | 60,000
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3