ALACRITAS CONSULTANCY LIMITED


Directors	SPENCER, Alaric Graham, Dr
	SPENCER, Lynda


Company Secretary	SPENCER, Lynda


Registered Address	196 Main Street
	Markfield
	Leicestershire
	LE67 9UX


Registered Number	04371916 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		316		633
			316		633
Current assets
Debtors	4	151		43
Cash at bank and on hand		59,832		40,230
		59,983		40,273
Creditors amounts falling due within one year	5	(7,498)		(3,604)
Net current assets (liabilities)			52,485		36,669
Total assets less current liabilities			52,801		37,302
Net assets			52,801		37,302
Capital and reserves
Called up share capital			2		2
Profit and loss account			52,799		37,300
Shareholders' funds			52,801		37,302

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 Directors acknowledge 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 financial statements were approved and authorised for issue by the Board of Directors on 21 October 2025, and are signed on its behalf by:

SPENCER, Alaric Graham, Dr
Director

SPENCER, Lynda
Director

Registered Company No. 04371916

ALACRITAS CONSULTANCY LIMITED

Notes to the Financial Statements
for the year ended 28 February 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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 March 24	1,769	1,769
At 28 February 25	1,769	1,769
Depreciation and impairment
At 01 March 24	1,136	1,136
Charge for year	317	317
At 28 February 25	1,453	1,453
Net book value
At 28 February 25	316	316
At 29 February 24	633	633

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	151	43
Total	151	43

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	6,555	2,661
Accrued liabilities and deferred income	943	943
Total	7,498	3,604


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.