Sheppard A/c Services Ltd

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

Registered number: 09298724

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,681		1,810

			1,681		1,810
CURRENT ASSETS
Debtors	5	192,871		156,682
Cash at bank and in hand		9,146		94,425

		202,017		251,107
Creditors: Amounts Falling Due Within One Year	6	(76,091 )		(108,167 )

NET CURRENT ASSETS (LIABILITIES)			125,926		142,940

TOTAL ASSETS LESS CURRENT LIABILITIES			127,607		144,750

Creditors: Amounts Falling Due After More Than One Year	7		(31,488 )		(40,638 )

NET ASSETS			96,119		104,112

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			96,019		104,012

SHAREHOLDERS' FUNDS			96,119		104,112

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Sheppard A/c Services 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 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

P Sheppard

Director

24 December 2025

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

1. General Information

Sheppard A/c Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09298724 . The registered office is 1 Hillcrest Close, Headley Park, Bristol, Bristol, BS13 7BQ.

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:

Plant & Machinery	5 years straight line.
Computer Equipment	5 years straight line.

2.4. Taxation

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

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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: 1 (2024: 1)

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Sheppard A/c Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	3,827	5,871	9,698
Additions	-	456	456

As at 31 March 2025	3,827	6,327	10,154

Depreciation
As at 1 April 2024	3,827	4,061	7,888
Provided during the period	-	585	585

As at 31 March 2025	3,827	4,646	8,473

Net Book Value
As at 31 March 2025	-	1,681	1,681

As at 1 April 2024	-	1,810	1,810

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	46,690	43,404
Other debtors	146,181	113,278

	192,871	156,682

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,328	24,564
Bank loans and overdrafts	12,564	14,706
Other creditors	15,930	25,425
Taxation and social security	44,269	43,472

	76,091	108,167

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

	2025	2024
	£	£
Bank loans	31,488	40,638

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Sheppard A/c Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Share Capital

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

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