ACTING OFFICE LIMITED

ACTING OFFICE LIMITED

Statement of Financial Position

As at 31 December 2025

	2025 £	2024 £
Fixed assets
Intangible assets	23,395,663	6,490,238
	23,395,663	6,490,238
Current assets
Debtors	40,000	-
Cash at bank and in hand	871,983	404,576
	911,983	404,576
Creditors: amount falling due within one year	(76,122)	(76,041)
Net current assets/(liabilities)	835,861	328,535


Total assets less current liabilities	24,231,524	6,818,773
Creditors: amount falling due after more than one year	(19,518,141)	(6,646,238)
Net assets/(liabilities)	4,713,383	172,535

Capital and reserves
Called up share capital	10	1
Profit and loss account	4,713,373	172,534
Shareholders fund	4,713,383	172,535

For the year ended 31 December 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 of the Companies Act 2006.
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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

Signed on behalf of the board of directors:

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Sukhdeo Jangid
Director

Date approved: 25 September 2026

ACTING OFFICE LIMITED

Notes to the Accounts

For the year ended 31 December 2025

Statutory Information

Acting Office Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 14296520, registration address 42-44 Bishopsgate, London, EC2N 4AH, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Turnover

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

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

• the Company has transferred the significant risks and rewards of ownership to the buyer;
• the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the Company will receive the consideration due under the transaction; and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
• the amount of revenue can be measured reliably;
• it is probable that the Company will receive the consideration due under the contract.
• the stage of completion of the contract at the end of the reporting period can be measured reliably; and
• the costs incurred and the costs to complete the contract can be measured reliably.

Where a contract has only been partially completed at the Balance Sheet date, turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date.

Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax, including UK corporation tax and foreign tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date

Computer software development costs

Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 10 years.

Employee benefits

Short-term employee benefits are recognised as an expense in the period in which they are incurred.

Long-term employee benefits are measured at the present value of the benefit obligation at the reporting date.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.

Cash and cash equivalents

Cash and cash equivalents are highly liquid investments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Short-term creditors are measured at the transaction price. The other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.	Average number of employees Average number of employees during the year were 2 (2024: 3).