REGISTERED NUMBER: 05949840

COMPLETE ACCESS SPECIALIST CONTRACTS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

N Scholes

REGISTERED OFFICE:

Unit 14 Oaks Business Park

Oaks Lane

BARNSLEY

South Yorkshire

S71 1HT

REGISTERED NUMBER:

05949840

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

758,444

774,330

CURRENT ASSETS

Debtors

5

652,442

914,369

Cash at bank and in hand

613,330

661,419

1,265,772

1,575,788

CREDITORS

Amounts falling due within one year

6

199,139

357,002

NET CURRENT ASSETS

1,066,633

1,218,786

TOTAL ASSETS LESS CURRENT LIABILITIES

1,825,077

1,993,116

CREDITORS

Amounts falling due after more than one year

7

39,804

37,891

NET ASSETS

1,785,273

1,955,225

CAPITAL AND RESERVES

Called up share capital

8

2,000

2,000

Retained earnings

1,783,273

1,953,225

SHAREHOLDERS' FUNDS

1,785,273

1,955,225

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 25 July 2025 and were signed by:

N Scholes - Director

1.	STATUTORY INFORMATION

Complete Access Specialist Contracts Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and Machinery

-

20% on cost

Motor Vehicles

-

25% on cost

Computer Equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 28 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Freehold

to

Plant and

property

property

Machinery

£

£

£

COST

At 1 February 2024

550,000

15,706

656,276

Additions

-

-

62,413

Disposals

-

-

(77,366

)

At 31 January 2025

550,000

15,706

641,323

DEPRECIATION

At 1 February 2024

-

-

595,384

Charge for year

-

-

31,100

Eliminated on disposal

-

-

(77,364

)

At 31 January 2025

-

-

549,120

NET BOOK VALUE

At 31 January 2025

550,000

15,706

92,203

At 31 January 2024

550,000

15,706

60,892

Fixtures

and

Motor

Computer

Fittings

Vehicles

Equipment

Totals

£

£

£

£

COST

At 1 February 2024

13,765

420,426

50,633

1,706,806

Additions

-

-

684

63,097

Disposals

-

(56,144

)

-

(133,510

)

At 31 January 2025

13,765

364,282

51,317

1,636,393

DEPRECIATION

At 1 February 2024

4,891

286,593

45,608

932,476

Charge for year

1,376

41,256

2,402

76,134

Eliminated on disposal

-

(53,297

)

-

(130,661

)

At 31 January 2025

6,267

274,552

48,010

877,949

NET BOOK VALUE

At 31 January 2025

7,498

89,730

3,307

758,444

At 31 January 2024

8,874

133,833

5,025

774,330

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

Machinery

Vehicles

Totals

£

£

£

COST

At 1 February 2024

42,845

68,244

111,089

Additions

56,670

-

56,670

Disposals

(42,845

)

-

(42,845

)

At 31 January 2025

56,670

68,244

124,914

DEPRECIATION

At 1 February 2024

42,845

12,841

55,686

Charge for year

9,445

17,061

26,506

Eliminated on disposal

(42,845

)

-

(42,845

)

At 31 January 2025

9,445

29,902

39,347

NET BOOK VALUE

At 31 January 2025

47,225

38,342

85,567

At 31 January 2024

-

55,403

55,403

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

170,348

201,918

Other debtors

482,094

712,451

652,442

914,369

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

39,540

15,352

Trade creditors

48,988

107,429

Taxation and social security

10,495

134,124

Other creditors

100,116

100,097

199,139

357,002

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

39,804

37,891

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

1,960

1,960

10

Ordinary A Shares

£1

10

10

10

Ordinary B Shares

£1

10

10

10

Ordinary C Shares

£1

20

20

2,000

2,000

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 January 2025 and the period ended 31 January 2024:

2025

2024

£

£

N Scholes

Balance outstanding at start of year

-

-

Amounts advanced

9,978

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,978

-

10.	RELATED PARTY DISCLOSURES

During the year the company loaned £NIL to Falthwaite Developments Ltd, a company jointly controlled by N. Scholes (a shareholder). At the end of the year £437,436 remained outstanding

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 January 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

25 July 2025