Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activity030truefalse 06183296 2023-04-01 2024-03-31 06183296 2022-04-01 2023-03-31 06183296 2024-03-31 06183296 2023-03-31 06183296 2022-04-01 06183296 c:Director1 2023-04-01 2024-03-31 06183296 d:PlantMachinery 2023-04-01 2024-03-31 06183296 d:PlantMachinery 2024-03-31 06183296 d:PlantMachinery 2023-03-31 06183296 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06183296 d:MotorVehicles 2023-04-01 2024-03-31 06183296 d:MotorVehicles 2024-03-31 06183296 d:MotorVehicles 2023-03-31 06183296 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06183296 d:FurnitureFittings 2023-04-01 2024-03-31 06183296 d:FurnitureFittings 2024-03-31 06183296 d:FurnitureFittings 2023-03-31 06183296 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06183296 d:ComputerEquipment 2023-04-01 2024-03-31 06183296 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06183296 d:Goodwill 2024-03-31 06183296 d:Goodwill 2023-03-31 06183296 d:CurrentFinancialInstruments 2024-03-31 06183296 d:CurrentFinancialInstruments 2023-03-31 06183296 d:Non-currentFinancialInstruments 2024-03-31 06183296 d:Non-currentFinancialInstruments 2023-03-31 06183296 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06183296 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06183296 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 06183296 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 06183296 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 06183296 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-03-31 06183296 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 06183296 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 06183296 d:ShareCapital 2024-03-31 06183296 d:ShareCapital 2023-03-31 06183296 d:RetainedEarningsAccumulatedLosses 2024-03-31 06183296 d:RetainedEarningsAccumulatedLosses 2023-03-31 06183296 c:FRS102 2023-04-01 2024-03-31 06183296 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06183296 c:FullAccounts 2023-04-01 2024-03-31 06183296 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06183296 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 06183296 d:HirePurchaseContracts d:WithinOneYear 2023-03-31 06183296 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 06183296 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-03-31 06183296 d:OtherDeferredTax 2024-03-31 06183296 d:OtherDeferredTax 2023-03-31 06183296 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 06183296














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

 
ALL ACCESS LIMITED
REGISTERED NUMBER:06183296

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 5 
2,500,193
2,136,351

Current assets
  

Stocks
 6 
306,050
290,000

Debtors: amounts falling due within one year
 7 
1,392,116
1,419,300

Cash at bank and in hand
  
1,471,524
1,225,757

  
3,169,690
2,935,057

Creditors: amounts falling due within one year
 8 
(1,228,425)
(1,070,616)

Net current assets
  
 
 
1,941,265
 
 
1,864,441

Total assets less current liabilities
  
4,441,458
4,000,792

Creditors: amounts falling due after more than one year
 9 
(1,611,459)
(1,799,599)

Provisions for liabilities
  

Deferred tax
 12 
(625,048)
(534,087)

  
 
 
(625,048)
 
 
(534,087)

Net assets
  
£2,204,951
£1,667,106


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,204,851
1,667,006

  
£2,204,951
£1,667,106


Page 1

 
ALL ACCESS LIMITED
REGISTERED NUMBER:06183296

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 9 form part of these financial statements.

Page 2

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

1.


General information

All Access Limited is a private company limited by shares incorpated in England and Wales. The company registration number is 06183296. 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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.4

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.

Page 3

 
ALL ACCESS LIMITED
 

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

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

Plant and machinery
-
10% straight line basis
Motor vehicles
-
20% straight line basis
Fixtures and fittings
-
10% straight line basis
Computer equipment
-
33% straight line basis

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.

 
2.5

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.

 
2.6

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.

 
2.7

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

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.

Page 4

 
ALL ACCESS LIMITED
 

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

2.Accounting policies (continued)

 
2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.10

Borrowing costs

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

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 30).

Page 5

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

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2023
100,000



At 31 March 2024

100,000



Amortisation


At 1 April 2023
100,000



At 31 March 2024

100,000



Net book value



At 31 March 2024
£-



At 31 March 2023
£-




5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 April 2023
2,936,296
782,961
84,622
3,803,879


Additions
532,593
169,189
1,721
703,503



At 31 March 2024

3,468,889
952,150
86,343
4,507,382



Depreciation


At 1 April 2023
1,167,194
429,602
70,732
1,667,528


Charge for the year on owned assets
260,660
70,296
8,705
339,661



At 31 March 2024

1,427,854
499,898
79,437
2,007,189



Net book value



At 31 March 2024
£2,041,035
£452,252
£6,906
£2,500,193



At 31 March 2023
£1,769,102
£353,359
£13,890
£2,136,351

Page 6

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

6.


Stocks

2024
2023
£
£

Raw materials and consumables
306,050
290,000

£306,050
£290,000



7.


Debtors

2024
2023
£
£


Trade debtors
611,781
366,089

Amounts owed by group undertakings
528,532
448,319

Other debtors
123,304
141,834

Prepayments and accrued income
128,499
463,058

£1,392,116
£1,419,300



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
112,500
112,500

Trade creditors
135,128
88,730

Amounts owed to group undertakings
611,489
449,718

Corporation tax
204,787
260,730

Other taxation and social security
23,090
23,163

Obligations under finance lease and hire purchase contracts
75,640
78,791

Accruals and deferred income
65,791
56,984

£1,228,425
£1,070,616



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
111,459
223,959

Net obligations under finance leases and hire purchase contracts
-
75,640

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

£1,611,459
£1,799,599


Page 7

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

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
112,500
112,500


112,500
112,500

Amounts falling due 1-2 years

Bank loans
111,459
112,500


111,459
112,500

Amounts falling due 2-5 years

Bank loans
-
111,459


-
111,459


£223,959
£336,459



11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within 12 months
75,640
78,791

Over 12 months
-
75,640

£75,640
£154,431

Page 8

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

12.


Deferred taxation




2024
2023


£

£






At beginning of year
(534,087)
(569,575)


Charged to the profit or loss
(90,961)
35,488



At end of year
£(625,048)
£(534,087)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
625,048
534,087

£625,048
£534,087


13.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £31,873 (2023 - £31,873). 


14.


Related party transactions

At the balance sheet date the company is owed £528,532 (2023: £448,319) from All Access Scaffolding Limited, a company under common control. This amount is reflected within Debtors. The company also owed £2,111,489 (2023 £1,949,718) to All Access Group Limited, the parent company and this amount is reflected within Creditors. Included within Other Debtors is an amount owed from Joss Bay Surf School of £30,424 (2023: £31,668) Mr and Mrs Berry hold the majority shareholding of that company.


15.
Ultimate parent undertaking and controlling party

The ultimate parent undertaking is All Access Group Limited, a company incorporated in England and Wales. 
Mr & Mrs Berry is the controlling party of the ultimate parent undertaking.
 


Page 9