ACUMEN INVESTMENT MANAGEMENT LIMITED


Director	Mr R Tandon


Registered Address	25 Ringford Road
	London
	SW18 1RP


Registered Number	04633331 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,448,726		1,449,092
			1,448,726		1,449,092
Current assets
Cash at bank and on hand		42,847		23,338
		42,847		23,338
Creditors amounts falling due within one year	4	(762,271)		(742,223)
Net current assets (liabilities)			(719,424)		(718,885)
Total assets less current liabilities			729,302		730,207
Creditors amounts falling due after one year	5		(230,431)		(233,860)
Provisions for liabilities			(113,294)		(113,364)
Net assets			385,577		382,983
Capital and reserves
Called up share capital			1		1
Revaluation reserve			302,050		302,050
Profit and loss account			83,526		80,932
Shareholders' funds			385,577		382,983

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 18 September 2026, and are signed on its behalf by:

Mr R Tandon
Director
Registered Company No. 04633331

ACUMEN INVESTMENT MANAGEMENT LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	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 policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover relates to rental income generated from investment properties owned.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	1,453,057
	At 31 December 25	1,453,057
	Depreciation and impairment
	At 01 January 25	3,965
	Charge for year	366
	At 31 December 25	4,331
	Net book value
	At 31 December 25	1,448,726
	At 31 December 24	1,449,092

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	575	171
Taxation and social security	11,843	6,663
Other creditors	749,853	735,389
Total	762,271	742,223

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	230,431	233,860
Total	230,431	233,860

6.	Related party transactions
	Included in other creditors is a balance owed to the sole director and shareholder of £749,852 (2024 - £734,906). This money has been lent to the company to help finance the running and expansion of the business.