COMPANY REGISTRATION NUMBER:
16110978
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Filleted Unaudited Financial Statements |
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Period from 1st December 2024 to 31st December 2025
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Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements |
1 |
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Statement of Financial Position |
2 |
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Notes to the Financial Statements |
4 |
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Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of
Acqodd Limited |
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Period from 1st December 2024 to 31st December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Acqodd Limited for the period ended 31st December 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of Acqodd Limited in accordance with the terms of our engagement letter dated 31st May 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Acqodd Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Acqodd Limited and its director for our work or for this report.
It is your duty to ensure that Acqodd Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Acqodd Limited. You consider that Acqodd Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Acqodd 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 financial statements.
MJ GREEN ACCOUNTANCY SERVICES LTD
Chartered Certified Accountants
Unit 10
Silver End Business Park
Brettell Lane
Brierley Hill
West Midlands
DY5 3LG
28 August 2026
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Statement of Financial Position |
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31 December 2025
Fixed Assets
Current Assets
|
Debtors |
6 |
26,474 |
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Cash at bank and in hand |
20,160 |
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-------- |
|
46,634 |
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|
|
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Creditors: amounts falling due within one year |
7 |
28,734 |
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-------- |
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Net Current Assets |
17,900 |
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-------- |
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Total Assets Less Current Liabilities |
27,900 |
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-------- |
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Net Assets |
27,900 |
|
-------- |
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|
|
Capital and Reserves
|
Called up share capital |
1 |
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Profit and loss account |
27,899 |
|
-------- |
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Shareholders Funds |
27,900 |
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-------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31st December 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 members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
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Statement of Financial Position (continued) |
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31 December 2025
These financial statements were approved by the
board of directors
and authorised for issue on
28 August 2026
, and are signed on behalf of the board by:
Company registration number:
16110978
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Notes to the Financial Statements |
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Period from 1st December 2024 to 31st December 2025
1.
General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Rushet Road, Orpington, BR5 2PU.
2.
Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting Policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed 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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4.
Employee Numbers
The average number of persons employed by the company during the period amounted to
2
.
5.
Investments
|
Shares in participating interests |
|
£ |
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Cost |
|
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At 1st December 2024 |
– |
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Additions |
10,000 |
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-------- |
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At 31st December 2025 |
10,000 |
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-------- |
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Impairment |
|
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At 1st December 2024 and 31st December 2025 |
– |
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-------- |
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Carrying amount |
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At 31st December 2025 |
10,000 |
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-------- |
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6.
Debtors
|
31 Dec 25 |
|
£ |
|
Other debtors |
26,474 |
|
-------- |
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7.
Creditors:
amounts falling due within one year
|
31 Dec 25 |
|
£ |
|
Corporation tax |
22,357 |
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Social security and other taxes |
5,231 |
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Other creditors |
1,146 |
|
-------- |
|
28,734 |
|
-------- |
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8.
Director's Advances, Credits and Guarantees
During the period the director entered into the following advances and credits with the company:
|
31 Dec 25 |
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Balance brought forward |
Advances/ (credits) to the director |
Amounts repaid |
Balance outstanding |
|
|
£ |
£ |
£ |
£ |
|
S Afriyie |
– |
(
55,445) |
54,999 |
(
446) |
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|
---- |
-------- |
-------- |
---- |
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The credits to the director were made at the official rate of interest and are repayable on demand.