ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 07428345

ACUITY RESEARCH LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

ACUITY RESEARCH LIMITED

REGISTERED NUMBER: 07428345

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		-		110
			-		110
Current assets
Debtors: amounts falling due within one year	5	544,560		482,578
Cash at bank and in hand	6	8,731		23,270
		553,291		505,848
Creditors: amounts falling due within one year	7	(145,796)		(133,831)
Net current assets			407,495		372,017
Total assets less current liabilities			407,495		372,127
Creditors: amounts falling due after more than one year	8		-		(3,806)

Net assets			407,495		368,321

Capital and reserves
Called up share capital	100	100
Profit and loss account	407,395	368,221
	407,495	368,321

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ACUITY RESEARCH LIMITED

REGISTERED NUMBER: 07428345

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit 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 financial statements.

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

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 May 2026.

Andrew Nicholas Hay Lane

Director

The notes on pages 3 to 8 form part of these financial statements.

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ACUITY RESEARCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

The company is a private company limited by share capital, incorporated in England with registered office situated at: 3rd Floor 86-90 Paul Street, London, EC2A 4NE England,

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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ACUITY RESEARCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue 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.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

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ACUITY RESEARCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

20%

Straight Line Method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.12

Creditors

Short-term creditors are measured at the transaction price. 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.

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 3).

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ACUITY RESEARCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 February 2025	36,669
	At 31 January 2026	36,669
	Depreciation
	At 1 February 2025	36,559
	Charge for the year on owned assets	110
	At 31 January 2026	36,669
	Net book value
	At 31 January 2026	-
	At 31 January 2025	110

Debtors

					2026	2025
					£	£


Trade debtors	20,741	39,320
Amounts owed by group undertakings	522,646	442,751
Prepayments and accrued income	1,173	507
	544,560	482,578

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	8,731	23,270
Less: bank overdrafts	(4,127)	(8,888)
	4,604	14,382

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ACUITY RESEARCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank overdrafts	4,127	8,888
Trade creditors	5,792	20,416
Corporation tax	6,919	-
Other taxation and social security	37,749	38,031
Other creditors	1,662	1,640
Accruals and deferred income	89,547	64,856
	145,796	133,831

8.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	-	3,806
	-	3,806


Amounts falling due 1-2 years
Bank loans	-	3,806
	-	3,806


	-	3,806

10.	Pension commitments

During the year under review the company made payments to certain employees pension schemes under the auto enrolment regulations. At the balance sheet date an amount of £316 (2025 - £281) was outstanding.

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ACUITY RESEARCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

11.	Related party transactions
	Key management remuneration during the period under review was £268,745 (2025 £251,085). The directors are owed £1,343 (2025 - £1,343) at the balance sheet date, there is no movement during the year. As permitted by FRS102 transactions with group companies are not disclosed.

12.	Controlling party

The company's parent company is Acuity Analytics Limited incorporated in England with registered office situated at 86-90 Paul Street, London, EC2A 4NE.

The directors regard Andrew Lane as being the ultimate controlling party.

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