Access 2 Comfort Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 08786755

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		24,149		28,630

			24,150		28,631
CURRENT ASSETS
Stocks	6	25,000		25,000
Debtors	7	104,323		104,742
Cash at bank and in hand		19,929		86,999

		149,252		216,741
Creditors: Amounts Falling Due Within One Year	8	(125,543 )		(200,646 )

NET CURRENT ASSETS (LIABILITIES)			23,709		16,095

TOTAL ASSETS LESS CURRENT LIABILITIES			47,859		44,726

NET ASSETS			47,859		44,726

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			47,857		44,724

SHAREHOLDERS' FUNDS			47,859		44,726

For the year ending 31 December 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Timothy James Evans

Director

29/08/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Access 2 Comfort Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08786755 . The registered office is The Enterprise Centre, Earlham Road, Norwich, NR4 7TJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% Straightline
Plant & Machinery	15% Reducing balance
Motor Vehicles	25% Reducing balance
Computer Equipment	20% Straightline

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2023: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2024	40,000

As at 31 December 2024	40,000

Amortisation
As at 1 January 2024	39,999

As at 31 December 2024	39,999

...CONTINUED

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Access 2 Comfort Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024	1

As at 1 January 2024	1

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	34,113	14,385	29,738	1,560	79,796
Additions	-	-	-	2,335	2,335

As at 31 December 2024	34,113	14,385	29,738	3,895	82,131

Depreciation
As at 1 January 2024	20,929	10,899	18,760	578	51,166
Provided during the period	3,072	523	2,745	476	6,816

As at 31 December 2024	24,001	11,422	21,505	1,054	57,982

Net Book Value
As at 31 December 2024	10,112	2,963	8,233	2,841	24,149

As at 1 January 2024	13,184	3,486	10,978	982	28,630

6. Stocks

	2024	2023
	£	£
Stock	25,000	25,000

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	98,651	99,647
Other debtors	5,672	5,095

	104,323	104,742

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	14,507	85,083
Bank loans and overdrafts	1,567	-
Other creditors	90,533	105,265
Taxation and social security	18,936	10,298

	125,543	200,646

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Access 2 Comfort Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

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