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REGISTERED NUMBER: 09038823 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 May 2024

for

ACCESS CBT UK LTD

ACCESS CBT UK LTD (Registered number: 09038823)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ACCESS CBT UK LTD

Company Information
for the Year Ended 31 May 2024







DIRECTOR: G Maxwell





REGISTERED OFFICE: 22 Darley Drive
Liverpool
Merseyside
L12 8QR





REGISTERED NUMBER: 09038823 (England and Wales)





ACCOUNTANTS: R.L.Ferris Ltd
Chartered Accountants
64 Derby Lane
Liverpool
Merseyside
L13 3DN

ACCESS CBT UK LTD (Registered number: 09038823)

Balance Sheet
31 May 2024

31.5.23 31.5.24
£    £    Notes £    £   
FIXED ASSETS
619 Tangible assets 4 422

CURRENT ASSETS
14,345 Debtors 5 11,851
7,820 Cash at bank 13,386
22,165 25,237
CREDITORS
14,790 Amounts falling due within one year 6 15,611
7,375 NET CURRENT ASSETS 9,626
7,994 TOTAL ASSETS LESS CURRENT
LIABILITIES

10,048

CREDITORS
7,697 Amounts falling due after more than one year 7 6,350
297 NET ASSETS 3,698

CAPITAL AND RESERVES
1 Called up share capital 1
296 Retained earnings 3,697
297 SHAREHOLDERS' FUNDS 3,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ACCESS CBT UK LTD (Registered number: 09038823)

Balance Sheet - continued
31 May 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2024 and were signed by:





G Maxwell - Director


ACCESS CBT UK LTD (Registered number: 09038823)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

ACCESS CBT UK LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ACCESS CBT UK LTD (Registered number: 09038823)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 1,594
Disposals (336 )
At 31 May 2024 1,258
DEPRECIATION
At 1 June 2023 975
Charge for year 111
Eliminated on disposal (250 )
At 31 May 2024 836
NET BOOK VALUE
At 31 May 2024 422
At 31 May 2023 619

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 11,851 13,114
Other debtors - 1,231
11,851 14,345

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Taxation and social security 14,454 13,583
Other creditors 1,157 1,207
15,611 14,790

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Other creditors 6,350 7,697