Acuity Financial Consultancy Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04680602

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,122		2,771

			11,122		2,771
CURRENT ASSETS
Debtors	5	17,278		32,779
Investments	6	647,999		622,812
Cash at bank and in hand		134,163		143,162

		799,440		798,753
Creditors: Amounts Falling Due Within One Year	7	(71,384 )		(74,792 )

NET CURRENT ASSETS (LIABILITIES)			728,056		723,961

TOTAL ASSETS LESS CURRENT LIABILITIES			739,178		726,732

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,678 )		(3,034 )

NET ASSETS			732,500		723,698

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			732,400		723,598

SHAREHOLDERS' FUNDS			732,500		723,698

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Acuity Financial Consultancy Limited

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stuart Nokes

Director

20th August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Acuity Financial Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04680602 . The registered office is Lombard House Cross Keys, Lichfield, WS13 6DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% reducing balance

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

...CONTINUED

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Acuity Financial Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

2.4. Taxation - continued

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 August 2025	8,424
Additions	10,074
Disposals	(5,729 )

As at 31 July 2026	12,769

Depreciation
As at 1 August 2025	5,653
Provided during the period	822
Disposals	(4,828 )

As at 31 July 2026	1,647

Net Book Value
As at 31 July 2026	11,122

As at 1 August 2025	2,771

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Acuity Financial Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	8,496	7,683
Other debtors	8,782	25,096

	17,278	32,779

6. Current Asset Investments

	2026	2025
	£	£
Listed investments	127,725	114,412
Unlisted investments	520,274	508,400

	647,999	622,812

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to

market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of

income and retained earnings for the period. Where market value cannot be reliably determined, such investments

are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each Balance sheet date. Gains and

losses on remeasurement are recognised in profit or loss for the period.

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	16
Other creditors	6,017	6,006
Taxation and social security	65,367	68,770

	71,384	74,792

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Acuity Financial Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	15,000	15,000
Later than one year and not later than five years	1,250	16,250

	16,250	31,250

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