Ascendis Accountants, Business & Tax Advisors Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05291822

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,534		13,290

			8,534		13,290
CURRENT ASSETS
Debtors	5	553,426		531,934
Cash at bank and in hand		11,617		20

		565,043		531,954
Creditors: Amounts Falling Due Within One Year	6	(494,794 )		(452,312 )

NET CURRENT ASSETS (LIABILITIES)			70,249		79,642

TOTAL ASSETS LESS CURRENT LIABILITIES			78,783		92,932

Creditors: Amounts Falling Due After More Than One Year	7		(6,667 )		(65,419 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(2,134 )		(3,323 )

NET ASSETS			69,982		24,190

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			69,882		24,090

SHAREHOLDERS' FUNDS			69,982		24,190

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Ascendis Accountants, Business & Tax Advisors Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 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 Richard Fleming

Director

29th October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Ascendis Accountants, Business & Tax Advisors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05291822 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The company's principal place of trade address is Unit 3, Building 2 The Colony Wilmslow, Altrincham Road, Wilmslow, England, SK9 4LY.

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.

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. 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:

Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Ascendis Accountants, Business & Tax Advisors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2024: 28)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2024	48,474	26,849	75,323
Additions	-	2,210	2,210
Disposals	(38,013 )	(16,847 )	(54,860 )

As at 30 April 2025	10,461	12,212	22,673

Depreciation
As at 1 May 2024	43,501	18,532	62,033
Provided during the period	2,330	4,637	6,967
Disposals	(38,014 )	(16,847 )	(54,861 )

As at 30 April 2025	7,817	6,322	14,139

Net Book Value
As at 30 April 2025	2,644	5,890	8,534

As at 1 May 2024	4,973	8,317	13,290

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	334,399	255,263
Amounts owed by group undertakings	10,708	15,266
Other debtors	208,319	261,405

	553,426	531,934

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Ascendis Accountants, Business & Tax Advisors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	91,596	109,647
Bank loans and overdrafts	154,103	128,075
Amounts owed to group undertakings	27,819	1,067
Other creditors	16,918	10,722
Taxation and social security	204,358	202,801

	494,794	452,312

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	6,667	65,419

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	47,152		47,334

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	2,134	3,323

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 May 2024	3,323	3,323
Utilised	(1,189 )	(1,189)

Balance at 30 April 2025	2,134	2,134

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

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