Company registration number 12244174 (England and Wales)
ALWAYS CANDID LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
ALWAYS CANDID LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ALWAYS CANDID LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
21,886
16,809
Current assets
Debtors
4
27,940
26,996
Cash at bank and in hand
134,566
77,938
162,506
104,934
Creditors: amounts falling due within one year
5
(55,244)
(21,291)
Net current assets
107,262
83,643
Total assets less current liabilities
129,148
100,452
Creditors: amounts falling due after more than one year
6
(18,156)
(23,511)
Provisions for liabilities
(173)
(173)
Net assets
110,819
76,768
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
110,619
76,568
Total equity
110,819
76,768
ALWAYS CANDID LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 December 2025 and are signed on its behalf by:
Mr A J Osbaldeston
Director
Company registration number 12244174 (England and Wales)
ALWAYS CANDID LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance basis
Fixtures and fittings
25% reducing balance basis
Computers
25% reducing balance basis
ALWAYS CANDID LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee
ALWAYS CANDID LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.10
Company information

Always Candid Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Capital House, 272 Manchester Road, Droylsden, Manchester, M43 6PW.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
33,399
Additions
12,914
At 30 September 2025
46,313
Depreciation and impairment
At 1 October 2024
16,590
Depreciation charged in the year
7,837
At 30 September 2025
24,427
Carrying amount
At 30 September 2025
21,886
At 30 September 2024
16,809
ALWAYS CANDID LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
24,390
18,360
Other debtors
3,550
8,636
27,940
26,996
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,544
6,544
Taxation and social security
46,862
12,268
Other creditors
1,838
2,479
55,244
21,291
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
18,156
23,511
7
Financial commitments, guarantees and contingent liabilities

The directors are not aware of any contingent liabilities.

8
Events after the reporting date

There have been no post balance sheet events

2025-09-30 2024-10-01 false false false 09 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A J Osbaldeston Mrs C Osbaldeston 12244174 2024-10-01 2025-09-30 12244174 2025-09-30 12244174 2024-09-30 12244174 core:OtherPropertyPlantEquipment 2025-09-30 12244174 core:OtherPropertyPlantEquipment 2024-09-30 12244174 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 12244174 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 12244174 core:WithinOneYear 2025-09-30 12244174 core:WithinOneYear 2024-09-30 12244174 core:AfterOneYear 2025-09-30 12244174 core:AfterOneYear 2024-09-30 12244174 core:CurrentFinancialInstruments 2025-09-30 12244174 core:CurrentFinancialInstruments 2024-09-30 12244174 core:ShareCapital 2025-09-30 12244174 core:ShareCapital 2024-09-30 12244174 core:RetainedEarningsAccumulatedLosses 2025-09-30 12244174 core:RetainedEarningsAccumulatedLosses 2024-09-30 12244174 bus:Director1 2024-10-01 2025-09-30 12244174 core:PlantMachinery 2024-10-01 2025-09-30 12244174 core:FurnitureFittings 2024-10-01 2025-09-30 12244174 core:ComputerEquipment 2024-10-01 2025-09-30 12244174 2023-10-01 2024-09-30 12244174 core:OtherPropertyPlantEquipment 2024-09-30 12244174 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 12244174 core:Non-currentFinancialInstruments 2025-09-30 12244174 core:Non-currentFinancialInstruments 2024-09-30 12244174 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12244174 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12244174 bus:FRS102 2024-10-01 2025-09-30 12244174 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 12244174 bus:Director2 2024-10-01 2025-09-30 12244174 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP