Act Developments London Limited

Registered number

08312799

Unaudited Filleted Accounts

For the Year Ended

31 March 2026

Act Developments London Limited
Registered number:		08312799
Statement of Financial Position
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,395,112			399,492

Current assets
Debtors	4	3,839,700			1,941,468
Cash at bank and in hand		3,470,009			2,586,350
		7,309,709			4,527,818

Creditors: amounts falling due within one year	5	(6,316,762)			(2,837,679)

Net current assets			992,947			1,690,139

Net assets			2,388,059			2,089,631

Capital and reserves
Called up share capital			100			100
Profit and loss account			2,387,959			2,089,531

Shareholders' funds			2,388,059			2,089,631

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mr. A. De-Wys
Director
Approved by the board on 29 September 2026

Act Developments London Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Accounting convention

	These accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these accounts are rounded to the nearest £.
	The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.


	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets

	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings and equipment			20% reducing balance
	Motor vehicles			20% reducing balance

	The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					60		46


3	Tangible fixed assets
		Leasehold improvements		Fixtures, fittings and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	325,248		103,890		46,374		475,512
	Additions	990,965		99,444		-		1,090,409
	At 31 March 2026	1,316,213		203,334		46,374		1,565,921

	Depreciation
	At 1 April 2025	-		40,376		35,644		76,020
	Charge for the year	70,197		22,446		2,146		94,789
	At 31 March 2026	70,197		62,822		37,790		170,809

	Net book value
	At 31 March 2026	1,246,016		140,512		8,584		1,395,112
	At 31 March 2025	325,248		63,514		10,730		399,492


4	Debtors					2026		2025
£							£

	Trade debtors					1,515,539		1,819,999
	Prepayments and accrued income					2,270,966		-
	Other debtors					53,195		121,469
						3,839,700		1,941,468


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					1,435,432		2,170,394
	Taxation and social security costs					1,017,024		386,053
	Accruals and deferred income					3,449,429		-
	Other creditors					414,877		281,232
						6,316,762		2,837,679