Registered number
11004598
A-Level Access (Ormskirk) Limited
Unaudited Filleted Accounts
31 March 2025
A-Level Access (Ormskirk) Limited
Registered number: 11004598
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 2,000 3,000
Tangible assets 4 50,032 58,861
52,032 61,861
Current assets
Debtors 5 2,945 2,124
Creditors: amounts falling due within one year 6 (13,556) (25,355)
Net current liabilities (10,611) (23,231)
Total assets less current liabilities 41,421 38,630
Creditors: amounts falling due after more than one year 7 (1,168) (6,250)
Net assets 40,253 32,380
Capital and reserves
Called up share capital 10 10
Profit and loss account 40,243 32,370
Shareholders' funds 40,253 32,380
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr D. Neill
Director
Approved by the board on 3 June 2025
A-Level Access (Ormskirk) Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 15% Reducing balance
Motor vehicles 15% Reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Unrelieved tax losses are recognised only to the extent that it is probable that they will be recovered against future taxable profits.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2024 10,000
At 31 March 2025 10,000
Amortisation
At 1 April 2024 7,000
Provided during the year 1,000
At 31 March 2025 8,000
Net book value
At 31 March 2025 2,000
At 31 March 2024 3,000
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 47,617 50,833 98,450
At 31 March 2025 47,617 50,833 98,450
Depreciation
At 1 April 2024 21,619 17,970 39,589
Charge for the year 3,900 4,929 8,829
At 31 March 2025 25,519 22,899 48,418
Net book value
At 31 March 2025 22,098 27,934 50,032
At 31 March 2024 25,998 32,863 58,861
5 Debtors 2025 2024
£ £
Trade debtors 2,945 2,124
6 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 6,709 8,019
Taxation and social security costs 5,614 5,120
Other creditors 1,233 12,216
13,556 25,355
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 1,168 6,250
8 Other information
A-Level Access (Ormskirk) Limited is a private company limited by shares and incorporated in England. Its registered office is:
7 Hayfield road
Ormskirk
Lancashire
L39 1NY
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