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2021-12-31 SC683234 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 SC683234 frs-bus:Original frs-core:CostValuation 2021-12-31 SC683234 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2020-12-08 SC683234 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 SC683234 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 SC683234 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 SC683234 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 SC683234 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 SC683234 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 SC683234 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 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Registered number: SC683234
Access Personnel Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC683234
31 December 2022 31 December 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,016 1,328
8,016 1,328
CURRENT ASSETS
Debtors 5 133,845 100,764
Cash at bank and in hand 70,563 35,575
204,408 136,339
Creditors: Amounts Falling Due Within One Year 6 (489,861 ) (188,284 )
NET CURRENT ASSETS (LIABILITIES) (285,453 ) (51,945 )
TOTAL ASSETS LESS CURRENT LIABILITIES (277,437 ) (50,617 )
NET LIABILITIES (277,437 ) (50,617 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement (277,438 ) (50,618 )
SHAREHOLDERS' FUNDS (277,437) (50,617)
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For the year ending 31 December 2022 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Michael Seddon
Director
Gordon Brown
Director
1 October 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Access Personnel Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC683234 . The registered office is 22b Longman Drive, Inverness, IV1 1SU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
2.4. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 9 (2021: 9)
9 9
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2022 1,770
Additions 9,507
As at 31 December 2022 11,277
Depreciation
As at 1 January 2022 442
Provided during the period 2,819
As at 31 December 2022 3,261
Net Book Value
As at 31 December 2022 8,016
As at 1 January 2022 1,328
5. Debtors
31 December 2022 31 December 2021
£ £
Due within one year
Trade debtors 74,349 83,303
Prepayments and accrued income 1,374 -
Other debtors 984 984
Net wages 25,013 2,711
Directors' loan accounts 24,499 13,766
126,219 100,764
Due after more than one year
Corporation tax recoverable assets 7,626 -
7,626 -
133,845 100,764
6. Creditors: Amounts Falling Due Within One Year
31 December 2022 31 December 2021
£ £
Trade creditors 6,263 1,446
Corporation tax 3,622 -
Other taxes and social security 130,013 46,894
VAT 295,647 61,055
Other creditors 7,882 7,455
Intercompany loan account 3,000 3,000
Accruals and deferred income 43,434 68,434
489,861 188,284
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2022 Amounts advanced Amounts repaid Amounts written off As at 31 December 2022
£ £ £ £ £
Mrs Emma-Louise Seddon - 6,465 - - 6,465
Mr Michael Seddon 13,766 4,268 - - 18,034
9. Related Party Transactions
Gordon BrownDirector and shareholder

Gordon Brown

Director and shareholder

As at the date of the Statement of Financial Position the company had an accrued debt outstanding to Safe Access (Highland) Limited, a company controlled by Gordon Brown. The total accrued debt balance is £44,734, of which £41,734 represents trade expenses suffered by Safe Access (Highland) Limited on behalf of Access Personnel Ltd and not recharged.
During the year ended 31 December 2022 the company made gross sales of £39,669 to Safe Access (Highland) Limited. 
Trade Debtors includes £2,590 due from Safe Access (Highland) Limited. 
10. Ultimate Controlling Party
The company's ultimate controlling party is Gordon Brown by virtue of his ownership of 100% of the issued share capital in the company.
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