1 July 2023 false No description of principal activity Taxfiler 2024.6 SC665054business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC6650542023-06-30 SC6650542023-07-012024-06-30 SC665054business:AuditExemptWithAccountantsReport2023-07-012024-06-30 SC665054business:FilletedAccounts2023-07-012024-06-30 SC6650542024-06-30 SC665054business:Director12023-07-012024-06-30 SC665054business:Director22023-07-012024-06-30 SC665054business:RegisteredOffice2023-07-012024-06-30 SC6650542023-06-30 SC665054core:WithinOneYear2024-06-30 SC665054core:WithinOneYear2023-06-30 SC665054core:AfterOneYear2024-06-30 SC665054core:AfterOneYear2023-06-30 SC665054core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC665054core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC665054core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC665054core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC665054core:PreviouslyStatedAmount2024-06-30 SC665054core:PreviouslyStatedAmount2023-06-30 SC665054business:SmallEntities2023-07-012024-06-30 SC665054countries:Scotland2023-07-012024-06-30 SC665054core:PlantMachinery2023-07-012024-06-30 SC665054core:MotorVehicles2023-07-012024-06-30 SC665054core:ComputerEquipment2023-07-012024-06-30 SC665054core:PlantMachinery2023-06-30 SC665054core:MotorVehicles2023-06-30 SC665054core:ComputerEquipment2023-06-30 SC665054core:PlantMachinery2024-06-30 SC665054core:MotorVehicles2024-06-30 SC665054core:ComputerEquipment2024-06-30 SC665054business:Director112023-07-012024-06-30 SC665054business:Director112023-06-30 SC665054business:Director112024-06-30 SC665054business:Director222023-07-012024-06-30 SC665054business:Director222023-06-30 SC665054business:Director222024-06-30 SC6650542022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC665054 (Scotland)
A9 Access Ltd Unaudited accounts for the year ended 30 June 2024
A9 Access Ltd Unaudited accounts Contents
Page
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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
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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
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A9 Access Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
93,110 
44,900 
Current assets
Debtors
16,982 
56,340 
Cash at bank and in hand
(1,483)
(3,182)
15,499 
53,158 
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)
Net assets
72,380 
45,433 
Capital and reserves
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
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A9 Access Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
Pension costs
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 
Depreciation
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 
Net book value
At 30 June 2024
67,306 
25,590 
214 
93,110 
At 30 June 2023
25,991 
18,484 
425 
44,900 
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A9 Access Ltd Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
8,212 
9,740 
Trade debtors
8,770 
33,983 
Accrued income and prepayments
- 
12,617 
16,982 
56,340 
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 
Other creditors
4,500 
- 
Loans from directors
(11,544)
2,093 
17,670 
45,262 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
18,559 
7,363 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Kristopher Phillips
Director Capital Contribution
1,662 
- 
- 
1,662 
Lee Disberry
Director Capital Contribution
4,925 
- 
- 
4,925 
6,587 
- 
- 
6,587 
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).
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