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REGISTERED NUMBER: 05861856 (England)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Accuro ACBS Limited

Accuro ACBS Limited (Registered number: 05861856)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Accuro ACBS Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Mrs M Bracci
M S Bracci
Mrs L Ward
J T Ward





REGISTERED OFFICE: Btc
Bessemer Drive
Stevenage
Hertfordshire
SG1 2DX





REGISTERED NUMBER: 05861856 (England)





ACCOUNTANTS: Bracey's Accountants (Stevenage) Limited
18-20 High Street
Stevenage
Hertfordshire
SG1 3EJ

Accuro ACBS Limited (Registered number: 05861856)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 566 981

CURRENT ASSETS
Debtors 6 202,515 299,987
Cash at bank and in hand 97,890 155,316
300,405 455,303
CREDITORS
Amounts falling due within one year 7 197,412 376,341
NET CURRENT ASSETS 102,993 78,962
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,559

79,943

PROVISIONS FOR LIABILITIES 141 186
NET ASSETS 103,418 79,757

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 103,318 79,657
103,418 79,757

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Accuro ACBS Limited (Registered number: 05861856)

Balance Sheet - continued
30 November 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2025 and were signed on its behalf by:




M S Bracci - Director



J T Ward - Director


Accuro ACBS Limited (Registered number: 05861856)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Accuro ACBS Limited is a private company, limited by shares , registered in England. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Accuro ACBS Limited (Registered number: 05861856)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


3. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the
ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed annually for any bad debts and any adjustment is made accordingly
through the profit and loss.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price

Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2023 5,929 15,011 20,940
Additions - 191 191
Disposals - (1,330 ) (1,330 )
At 30 November 2024 5,929 13,872 19,801
DEPRECIATION
At 1 December 2023 5,929 14,030 19,959
Charge for year - 606 606
Eliminated on disposal - (1,330 ) (1,330 )
At 30 November 2024 5,929 13,306 19,235
NET BOOK VALUE
At 30 November 2024 - 566 566
At 30 November 2023 - 981 981

Accuro ACBS Limited (Registered number: 05861856)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 177,593 255,910
Amounts owed by group undertakings 16,188 37,663
Other debtors 5,864 5,864
Prepayments 2,870 550
202,515 299,987

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) - 13,423
Trade creditors 96,314 260,579
Tax 48,895 17,793
Social security and other taxes (1,206 ) 1,715
VAT 31,271 30,743
Other creditors 14,419 33,916
Wages Control - 12,473
Pension liability - 617
Directors' current accounts 3,787 1,329
Accrued expenses 3,932 3,753
197,412 376,341

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans - 13,423

9. ULTIMATE CONTROLLING PARTY

The controlling party is J T Ward.

The ultimate controlling party is Mrs M Bracci.

10. SHARE CAPITAL

Allotted, called up and fully paid shares 2024 2023
No. £    No. £   
Ordinary shares of £1 each 100 100 100 100



11. DIVIDENDS

2024 2023
£    £   
Interim dividend of £1,260.00 (2023 - £240.00) per ordinary share 126,000 24,000

Accuro ACBS Limited (Registered number: 05861856)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


12. FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENCIES

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £1,845 (2023 - £2,664). This is in relation to the business' premises which is leased on a one month rolling contract.

13. RELATED PARTY TRANSACTIONS



Transactions with directors
At
1December20
23

Advances
todirector

Repaymentsb
y director
At
30November2
024
2024 £    £    £    £   
Mr M S Bracci
Directors loan account (386 ) 63,730 (63,624 ) (280 )

Mr J T Ward
Directors loan account (942 ) 61,059 (63,624 ) (3,507 )



Transactions with directors
At
1December20
22

Advances
todirector

Repaymentsb
y director
At
30November2
023
2023 £    £    £    £   
Mr M S Bracci
Directors loan account (146 ) 12,383 (12,624 ) (386 )

Mr J T Ward
Directors loan account (1,666 ) 13,348 (12,624 ) (942 )

These loans are provided interest free and are repayable on demand.

At the balance sheet date the company was owed £16,188 (2023: £37,663) from First Call Systems and Services Limited. This loan is provided interest free and is repayable on demand. First Call Systems and Services Limited is related to Accuro ACBS Limited due to their common directorships.