REGISTERED NUMBER: 05560998 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Access Made Simple Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D D Anderson

REGISTERED OFFICE:

Cradley Enterprise Centre

Maypole Fields

Cradley

Halesowen

West Midlands

B63 2QB

REGISTERED NUMBER:

05560998 (England and Wales)

ACCOUNTANTS:

Dalton Pardoe Limited

Chartered Accountants

794 High Street

Kingswinford

West Midlands

DY6 8BQ

FIXED ASSETS

Tangible assets

4

184,785

195,851

CURRENT ASSETS

Stocks

3,500

3,000

Debtors

5

72,794

108,340

Cash at bank and in hand

70,877

48,415

147,171

159,755

CREDITORS

Amounts falling due within one year

6

35,598

60,688

NET CURRENT ASSETS

111,573

99,067

TOTAL ASSETS LESS CURRENT LIABILITIES

296,358

294,918

CAPITAL AND RESERVES

Called up share capital

7

11

11

Revaluation reserve

8

214,488

214,488

Retained earnings

8

81,859

80,419

SHAREHOLDERS' FUNDS

296,358

294,918

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

D D Anderson - Director

1.	STATUTORY INFORMATION

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

2.	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 as modified by the revaluation of certain assets.

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.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 April 2024

1,000

216,583

1,683

Additions

-

-

365

Disposals

-

-

-

At 31 March 2025

1,000

216,583

2,048

DEPRECIATION

At 1 April 2024

1,000

58,904

961

Charge for year

-

15,768

218

Eliminated on disposal

-

-

-

At 31 March 2025

1,000

74,672

1,179

NET BOOK VALUE

At 31 March 2025

-

141,911

869

At 31 March 2024

-

157,679

722

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

66,510

4,267

290,043

Additions

24,245

1,320

25,930

Disposals

(17,260

)

-

(17,260

)

At 31 March 2025

73,495

5,587

298,713

DEPRECIATION

At 1 April 2024

29,552

3,775

94,192

Charge for year

7,199

603

23,788

Eliminated on disposal

(4,052

)

-

(4,052

)

At 31 March 2025

32,699

4,378

113,928

NET BOOK VALUE

At 31 March 2025

40,796

1,209

184,785

At 31 March 2024

36,958

492

195,851

Cost or valuation at 31 March 2025 is represented by:

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2021

-

214,488

-

Cost

1,000

2,095

2,048

1,000

216,583

2,048

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2021

-

-

214,488

Cost

73,495

5,587

84,225

73,495

5,587

298,713

Plant and machinery, scaffold poles and boards were revalued by the directors on 31st March 2021. The directors are of the opinion that the value of plant and machinery at the balance sheet date reasonably reflects the current market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

72,794

104,507

Other debtors

-

3,833

72,794

108,340

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

15,443

23,471

Tax

7,862

9,885

Social security and other taxes

2,430

-

VAT

8,338

15,040

Directors' current accounts

53

10,775

Accrued expenses

1,472

1,517

35,598

60,688

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

11

Ordinary

£1

11

11

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2024

80,419

214,488

294,907

Profit for the year

22,450

22,450

Dividends

(21,010

)

(21,010

)

At 31 March 2025

81,859

214,488

296,347

9.	RELATED PARTY DISCLOSURES

The company paid dividends to its directors during the year as follows:

Mr D D Anderson £17,190

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D D Anderson.