Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3122023-04-01falseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10277939 2023-04-01 2024-03-31 10277939 2022-04-01 2023-03-31 10277939 2024-03-31 10277939 2023-03-31 10277939 c:Director1 2023-04-01 2024-03-31 10277939 d:Buildings 2023-04-01 2024-03-31 10277939 d:Buildings 2024-03-31 10277939 d:Buildings 2023-03-31 10277939 d:CurrentFinancialInstruments 2024-03-31 10277939 d:CurrentFinancialInstruments 2023-03-31 10277939 d:Non-currentFinancialInstruments 2024-03-31 10277939 d:Non-currentFinancialInstruments 2023-03-31 10277939 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10277939 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10277939 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 10277939 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 10277939 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 10277939 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-03-31 10277939 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 10277939 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 10277939 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 10277939 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-03-31 10277939 d:ShareCapital 2024-03-31 10277939 d:ShareCapital 2023-03-31 10277939 d:RetainedEarningsAccumulatedLosses 2024-03-31 10277939 d:RetainedEarningsAccumulatedLosses 2023-03-31 10277939 c:FRS102 2023-04-01 2024-03-31 10277939 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10277939 c:FullAccounts 2023-04-01 2024-03-31 10277939 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10277939 6 2023-04-01 2024-03-31 10277939 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 10277939














ALL ACCESS GROUP LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2024

 
ALL ACCESS GROUP LIMITED
REGISTERED NUMBER:10277939

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 3 
1,665,696
1,594,168

Investments
 4 
590
590

  
1,666,286
1,594,758

Current assets
  

Stocks
  
406,999
395,595

Debtors: amounts falling due after more than one year
 5 
1,500,000
1,500,000

Debtors: amounts falling due within one year
 5 
611,489
449,799

Cash at bank and in hand
 6 
104,800
111,718

  
2,623,288
2,457,112

Creditors: amounts falling due within one year
 7 
(67,824)
(107,607)

Net current assets
  
 
 
2,555,464
 
 
2,349,505

Total assets less current liabilities
  
4,221,750
3,944,263

Creditors: amounts falling due after more than one year
 8 
(251,667)
(296,667)

  

Net assets
  
£3,970,083
£3,647,596


Capital and reserves
  

Called up share capital 
  
500
500

Profit and loss account
  
3,969,583
3,647,096

  
£3,970,083
£3,647,596


Page 1

 
ALL ACCESS GROUP LIMITED
REGISTERED NUMBER:10277939

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers 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 director acknowledges his 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 31 October 2024.






................................................
Mr S Berry
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ALL ACCESS GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

All Access Group Limited is a private company limited by shares incorporated in England and Wales. The company registration number is 10277939. The registered office of the company is Henwood House, Henwood, Ashford, Kent, TN24 8DH.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

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:

Freehold property
-
not depreciated

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.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 3

 
ALL ACCESS GROUP LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.10

Borrowing costs

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

 
2.11

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.

Page 4

 
ALL ACCESS GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 April 2023
1,594,168


Additions
71,528



At 31 March 2024

1,665,696






Net book value



At 31 March 2024
£1,665,696



At 31 March 2023
£1,594,168


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
590



At 31 March 2024
£590




Page 5

 
ALL ACCESS GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
1,500,000
1,500,000

£1,500,000
£1,500,000


2024
2023
£
£

Due within one year

Amounts owed by group undertakings
611,489
449,718

Other debtors
-
81

£611,489
£449,799



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
£104,800
£111,718



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
45,000
45,000

Corporation tax
22,667
4,473

Other creditors
157
58,134

£67,824
£107,607



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
251,667
296,667

£251,667
£296,667


Page 6

 
ALL ACCESS GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
45,000
45,000

Amounts falling due 1-2 years

Bank loans
45,000
45,000

Amounts falling due 2-5 years

Bank loans
107,500
117,500

Amounts falling due after more than 5 years

Bank loans
99,167
134,167

£296,667
£341,667



10.


Related party transactions

At the Balance Sheet date the company was owed £2,111,489 (2023: £1,949,718) from All Access Limited, a subsidiary of All Access Group Limited.

Page 7