REGISTERED NUMBER: 07312168 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ACCOUNTANCY SERVICES (CHESHIRE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A D Smith

REGISTERED OFFICE:

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

REGISTERED NUMBER:

07312168 (England and Wales)

ACCOUNTANTS:

Private Client Services (NW) Limited

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

FIXED ASSETS

Intangible assets

4

47,083

67,283

Tangible assets

5

53,106

53,941

100,189

121,224

CURRENT ASSETS

Stocks

68,600

65,600

Debtors

6

227,905

205,961

Cash in hand

100

100

296,605

271,661

CREDITORS

Amounts falling due within one year

7

180,062

163,084

NET CURRENT ASSETS

116,543

108,577

TOTAL ASSETS LESS CURRENT LIABILITIES

216,732

229,801

CREDITORS

Amounts falling due after more than one year

8

80,897

88,405

NET ASSETS

135,835

141,396

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

135,735

141,296

SHAREHOLDERS' FUNDS

135,835

141,396

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 20 December 2025 and were signed by:

A D Smith - Director

1.	STATUTORY INFORMATION

Accountancy Services (Cheshire) Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

249,083

AMORTISATION

At 1 April 2024

181,800

Charge for year

20,200

At 31 March 2025

202,000

NET BOOK VALUE

At 31 March 2025

47,083

At 31 March 2024

67,283

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

115,081

Additions

3,525

At 31 March 2025

118,606

DEPRECIATION

At 1 April 2024

61,140

Charge for year

4,360

At 31 March 2025

65,500

NET BOOK VALUE

At 31 March 2025

53,106

At 31 March 2024

53,941

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

78,349

36,818

Amounts owed by group undertakings

121,514

161,947

Other debtors

28,042

7,196

227,905

205,961

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,281

26,089

Trade creditors

987

988

Amounts owed to group undertakings

88,547

96,770

Taxation and social security

14,511

18,834

Other creditors

56,736

20,403

180,062

163,084

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,897

18,405

Other creditors

70,000

70,000

80,897

88,405

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

897

8,405