A K E Tax & Accountancy Ltd

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

Registered number: 07996625

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,179		8,857

			9,179		8,857
CURRENT ASSETS
Debtors	5	123,744		111,951
Cash at bank and in hand		50,042		18,757

		173,786		130,708
Creditors: Amounts Falling Due Within One Year	6	(98,395 )		(58,544 )

NET CURRENT ASSETS (LIABILITIES)			75,391		72,164

TOTAL ASSETS LESS CURRENT LIABILITIES			84,570		81,021

Creditors: Amounts Falling Due After More Than One Year	7		(3,645 )		(17,875 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,295 )		(1,683 )

NET ASSETS			78,630		61,463

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			78,530		61,363

SHAREHOLDERS' FUNDS			78,630		61,463

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A K E Tax & Accountancy Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

A Evangelou

Director

1 December 2025

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

1. General Information

A K E Tax & Accountancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07996625 . The registered office is Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.

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 rendering of services.

Rendering of services

Turnover from the rendering of services is recognised in the period the service was provided. Work in progress is recognised for the value of the costs associated with unbilled work at the year end.

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:

Plant & Machinery

25% reducing balance

2.4. 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.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

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A K E Tax & Accountancy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	27,532
Additions	2,985

As at 31 March 2025	30,517

Depreciation
As at 1 April 2024	18,675
Provided during the period	2,663

As at 31 March 2025	21,338

Net Book Value
As at 31 March 2025	9,179

As at 1 April 2024	8,857

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	46,106	28,272
Other debtors	74,263	83,679

	120,369	111,951
Due after more than one year
Other debtors	3,375	-

	123,744	111,951

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,442	2,875
Bank loans and overdrafts	9,785	5,339
Other creditors	8,468	4,871
Taxation and social security	68,700	45,459

	98,395	58,544

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

	2025	2024
	£	£
Bank loans	3,645	17,875

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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A K E Tax & Accountancy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Andreas Evangelou	12,514	82,331	(72,649 )	-	22,196

The above loan is unsecured, interest free and repayable on demand. This loan balance of £12,196 was repaid within 9 months of the year end.

10. Related Party Transactions

Mr A Evangelou

The above is a related party by virtue of being the director.

During the year the director incurred expenses on behalf of the company and drew monies against his loan account.

At the balance sheet date the related party owed the company £22,196 (2024: £12,514).

No interest has been charged on this loan during the period.

Akron Gate Holdings Limited

The above is a related party due to the director of the company also being a director of the related party.

During the period the related party received loans from the company.

At the balance sheet date the related party owed £27,826 (2024: £27,326) to the company.

No interest has been charged on this loan during the period.

Red Sky 2015 Limited

The above is a related party due to the director of the company also being a director of the related party.

During the period loans were repaid to the company by the related party and costs were paid by the related party for the company.

At the balance sheet date the related party was owed by the company £5,681 (2024: £4,871).

No interest has been charged on this loan during the period.

M Evangelou

The above is a related party by virtue of being a shareholder.

During the period the related party drew funds against her account.

At the balance sheet date the related party owed the company £8,936 (2024: £9,838).

No interest was charged on this loan during the period.

11. Ultimate Controlling Party

The company's ultimate controlling party is the director by virtue of his shareholding in the share capital of the company.

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