Company Registration No. SC665054 (Scotland)
A9 Access Ltd
Unaudited accounts
for the year ended 30 June 2024
A9 Access Ltd
Unaudited accounts
Contents
A9 Access Ltd
Company Information
for the year ended 30 June 2024
Directors
Kristopher Phillips
Lee Disberry
Company Number
SC665054 (Scotland)
Registered Office
8 Springfield Gardens
Tain
IV19 1RA
GB
Accountants
Kerry Mackinnon
Signature Accounting Solutions Ltd
93 Suilven Way
Inverness
Highland
IV3 8PE
A9 Access Ltd
Accountants' report
Accountants' report to the board of directors of A9 Access Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 June 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 30 June 2024. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Kerry Mackinnon
Signature Accounting Solutions Ltd
93 Suilven Way
Inverness
Highland
IV3 8PE
22 January 2024
A9 Access Ltd
Statement of financial position
as at 30 June 2024
Tangible assets
93,110
44,900
Cash at bank and in hand
(1,483)
(3,182)
Creditors: amounts falling due within one year
(17,670)
(45,262)
Net current (liabilities)/assets
(2,171)
7,896
Total assets less current liabilities
90,939
52,796
Creditors: amounts falling due after more than one year
(18,559)
(7,363)
Called up share capital
(2)
(2)
Profit and loss account
72,382
45,435
Shareholders' funds
72,380
45,433
For the year ending 30 June 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2024 and were signed on its behalf by
Lee Disberry
Director
Company Registration No. SC665054
A9 Access Ltd
Notes to the Accounts
for the year ended 30 June 2024
A9 Access Ltd is a private company, limited by shares, registered in Scotland, registration number SC665054. The registered office is 8 Springfield Gardens, Tain, IV19 1RA, GB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Computer equipment
25% Straight Line
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2023
34,593
32,255
848
67,696
Additions
50,628
24,687
-
75,315
Disposals
-
(16,555)
-
(16,555)
At 30 June 2024
85,221
40,387
848
126,456
At 1 July 2023
8,602
13,771
423
22,796
Charge for the year
9,313
7,648
211
17,172
On disposals
-
(6,622)
-
(6,622)
At 30 June 2024
17,915
14,797
634
33,346
At 30 June 2024
67,306
25,590
214
93,110
At 30 June 2023
25,991
18,484
425
44,900
A9 Access Ltd
Notes to the Accounts
for the year ended 30 June 2024
Amounts falling due within one year
Trade debtors
8,770
33,983
Accrued income and prepayments
-
12,617
6
Creditors: amounts falling due within one year
2024
2023
Obligations under finance leases and hire purchase contracts
3,260
3,966
Taxes and social security
21,454
39,203
Loans from directors
(11,544)
2,093
7
Creditors: amounts falling due after more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
18,559
7,363
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director Capital Contribution
1,662
-
-
1,662
Director Capital Contribution
4,925
-
-
4,925
No interest is payable on Loans from Director
Director Loan is repayable on demand
9
Average number of employees
During the year the average number of employees was 6 (2023: 2).