Access Office E-Sales Limited

Access Office E-Sales Limited
Contents Page
For the year ended 31 January 2025

Company information	1
Directors' report	2
Statement of financial position	3
Notes to the financial statements	4

Access Office E-Sales Limited
Company Information
For the year ended 31 January 2025

Directors	Andrew James Smith Graham James Smith
Registered Number	09965838
Registered Office	65 Peach Street Wokingham Berkshire RG40 1XP

1

Access Office E-Sales Limited
Directors' Report
For the year ended 31 January 2025

Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 January 2025

Principal activities

The companys principal activity during the year was the of retail sales via mail order and internet.

Directors
The directors who served the company throughout the year were as follows:

Andrew James Smith

Graham James Smith

This report was approved by the board and signed on its behalf by:

----------------------------------
Andrew James Smith
Director

Date approved: 31 March 2025

2

Access Office E-Sales Limited
Statement of Financial Position
As at 31 January 2025

	Notes	2025 £	2024 £
Current assets
Stocks	4	1,250	2,000
Debtors	5	199	78
Cash at bank and in hand		169,942	222,358
		171,391	224,436
Creditors: amount falling due within one year	6	(13,285)	(9,249)
Net current assets		158,106	215,187

Total assets less current liabilities		158,106	215,187
Net assets		158,106	215,187

Capital and reserves
Called up share capital		1,000	1,000
Profit and loss account		157,106	214,187
Shareholders' funds		158,106	215,187

For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 31 March 2025 and were signed on its behalf by:

-------------------------------
Andrew James Smith
Director

3

Access Office E-Sales Limited
Notes to the Financial Statements
For the year ended 31 January 2025

General Information

Access Office E-Sales Limited is a private company, limited by shares, registered in England and Wales, registration number 09965838, registration address 65 Peach Street, Wokingham, Berkshire, RG40 1XP.

The presentation currency is £ sterling.

1.

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.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

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

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.

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

33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 February 2024	260	260
Additions	-	-
Disposals	-	-
At 31 January 2025	260	260
Depreciation
At 01 February 2024	260	260
Charge for year	-	-
On disposals	-	-
At 31 January 2025	260	260
Net book values
Closing balance as at 31 January 2025	-	-
Opening balance as at 01 February 2024	-	-

4.

Stocks

	2025 £		2024 £
Stocks	1,250		2,000
	1,250		2,000

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	1	78
Prepayments & Accrued Income	198	-
	199	78

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	-	25
Social Security and Other Taxes	9,371	9,224
Directors' Current Accounts	3,914	-
	13,285	9,249

4