Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false No description of principal activity 30 30 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06183296 2024-04-01 2025-03-31 06183296 2023-04-01 2024-03-31 06183296 2025-03-31 06183296 2024-03-31 06183296 2023-04-01 06183296 c:Director1 2024-04-01 2025-03-31 06183296 d:PlantMachinery 2024-04-01 2025-03-31 06183296 d:PlantMachinery 2025-03-31 06183296 d:PlantMachinery 2024-03-31 06183296 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06183296 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06183296 d:MotorVehicles 2024-04-01 2025-03-31 06183296 d:MotorVehicles 2025-03-31 06183296 d:MotorVehicles 2024-03-31 06183296 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06183296 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06183296 d:FurnitureFittings 2024-04-01 2025-03-31 06183296 d:FurnitureFittings 2025-03-31 06183296 d:FurnitureFittings 2024-03-31 06183296 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06183296 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06183296 d:ComputerEquipment 2024-04-01 2025-03-31 06183296 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06183296 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06183296 d:Goodwill 2025-03-31 06183296 d:Goodwill 2024-03-31 06183296 d:CurrentFinancialInstruments 2025-03-31 06183296 d:CurrentFinancialInstruments 2024-03-31 06183296 d:Non-currentFinancialInstruments 2025-03-31 06183296 d:Non-currentFinancialInstruments 2024-03-31 06183296 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06183296 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06183296 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 06183296 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 06183296 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 06183296 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 06183296 d:ShareCapital 2025-03-31 06183296 d:ShareCapital 2024-03-31 06183296 d:RetainedEarningsAccumulatedLosses 2025-03-31 06183296 d:RetainedEarningsAccumulatedLosses 2024-03-31 06183296 c:FRS102 2024-04-01 2025-03-31 06183296 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06183296 c:FullAccounts 2024-04-01 2025-03-31 06183296 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06183296 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 06183296 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 06183296 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 06183296 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 06183296 d:OtherDeferredTax 2025-03-31 06183296 d:OtherDeferredTax 2024-03-31 06183296 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-03-31 06183296 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-03-31 06183296 d:LeasedAssetsHeldAsLessee 2025-03-31 06183296 d:LeasedAssetsHeldAsLessee 2024-03-31 06183296 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 06183296 ALL ACCESS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
ALL ACCESS LIMITED REGISTERED NUMBER:06183296
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 2,751,118 |  | 2,500,193
Current assets |  |  |  |  |
Stocks | 6 | 221,050 |  | 306,050 |
Debtors: amounts falling due within one year | 7 | 1,796,935 |  | 1,392,116 |
Cash at bank and in hand |  | 1,140,418 |  | 1,471,524 |
|  | 3,158,403 |  | 3,169,690 |
Creditors: amounts falling due within one year | 8 | (1,501,832) |  | (1,228,425) |
Net current assets |  |  | 1,656,571 |  | 1,941,265
Total assets less current liabilities |  |  | 4,407,689 |  | 4,441,458
Creditors: amounts falling due after more than one year | 9 |  | (1,286,899) |  | (1,611,459)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 | (682,389) |  | (625,048) |
|  |  | (682,389) |  | (625,048)
Net assets |  |  | £2,438,401 |  | £2,204,951
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 2,438,301 |  | 2,204,851
|  |  | £2,438,401 |  | £2,204,951
Page 1
ALL ACCESS LIMITED REGISTERED NUMBER:06183296
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 November 2025.
................................................ Mr S Berry
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
ALL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
All Access Limited is a private company limited by shares incorpated in England and Wales. The company registration number is 06183296. The registered office of the company is Henwood House, Henwood, Ashford, Kent, TN24 8DH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
ALL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% straight line basis
|  |  |  | Motor vehicles | - | 20% straight line basis
|  |  |  | Fixtures and fittings | - | 10% straight line basis
|  |  |  | Computer equipment | - | 33% straight line basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
ALL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 30 (2024 - 30).
Page 5
ALL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 100,000
| At 31 March 2025 | 100,000
| Amortisation |
| At 1 April 2024 | 100,000
| At 31 March 2025 | 100,000
| Net book value |
| At 31 March 2025 | £-
| At 31 March 2024 | £-
Page 6
ALL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 3,468,889 | 952,150 | 86,343 | 4,507,382
| Additions | 686,429 | 187,852 | 4,209 | 878,490
| Disposals | (329,580) | (140,187) | (29,801) | (499,568)
| At 31 March 2025 | 3,825,738 | 999,815 | 60,751 | 4,886,304
| Depreciation |  |  |  |
| At 1 April 2024 | 1,427,854 | 499,898 | 79,437 | 2,007,189
| Charge for the year on owned assets | 294,084 | 76,359 | 6,341 | 376,784
| Charge for the year on financed assets | - | 20,959 | - | 20,959
| Disposals | (214,663) | (25,282) | (29,801) | (269,746)
| At 31 March 2025 | 1,507,275 | 571,934 | 55,977 | 2,135,186
| Net book value |  |  |  |
| At 31 March 2025 | £2,318,463 | £427,881 | £4,774 | £2,751,118
| At 31 March 2024 | £2,041,035 | £452,252 | £6,906 | £2,500,193
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 83,838 | 97,700
|  | £83,838 | £97,700
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 221,050 | 306,050
|  | £221,050 | £306,050
Page 7
ALL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 731,156 | 611,781
| Amounts owed by group undertakings | 413,261 | 528,532
| Other debtors | 439,019 | 123,304
| Prepayments and accrued income | 213,499 | 128,499
|  | £1,796,935 | £1,392,116
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 86,459 | 112,500
| Trade creditors | 400,702 | 135,128
| Amounts owed to group undertakings | 777,085 | 611,489
| Corporation tax | 109,114 | 204,787
| Other taxation and social security | 24,567 | 23,090
| Obligations under finance lease and hire purchase contracts | 38,114 | 75,640
| Accruals and deferred income | 65,791 | 65,791
|  | £1,501,832 | £1,228,425
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 25,000 | 111,459
| Net obligations under finance leases and hire purchase contracts | 11,899 | -
| Amounts owed to group undertakings | 1,250,000 | 1,500,000
|  | £1,286,899 | £1,611,459
Page 8
ALL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 86,459 | 112,500
|  | 86,459 | 112,500
| Amounts falling due 1-2 years |  |
| Bank loans | 25,000 | 111,459
|  | 25,000 | 111,459
|  | £111,459 | £223,959
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within 12 months | 38,114 | 75,640
| Over 12 months | 11,899 | -
|  | £50,013 | £75,640
Page 9
ALL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 625,048 | 534,087
| Charged to the profit or loss | 57,341 | 90,961
| At end of year | £682,389 | £625,048
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 682,389 | 625,048
|  | £682,389 | £625,048
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £27,934 (2024 - £34,691).
14. | Related party transactions
| At the balance sheet date the company is owed £413,261 (2024: £528,532) from All Access Scaffolding Limited, a company under common control. This amount is reflected within Debtors. The company also owed £2,027,085 (2024 £2,111,489) to All Access Group Limited, the parent company and this amount is reflected within Creditors. Included within other debtors is an amount owed from Joss Bay Surf School of £28,918 (2024: £30,424) Mr and Mrs Berry hold the majority shareholding of that company. ncluded within other debtors is a working capital loan to Local Access Limited of £164,588. Mr and Mrs Berry hold the majority shareholding of that company.
15. | Ultimate parent undertaking and controlling party
The ultimate parent undertaking is All Access Group Limited, a company incorporated in England and Wales. Mr & Mrs Berry is the controlling party of the ultimate parent undertaking.
Page 10