Company Registration No. SC665054 (Scotland)
A9 Access Ltd
Unaudited accounts
for the year ended 30 June 2025
A9 Access Ltd
Unaudited accounts
Contents
A9 Access Ltd
Company Information
for the year ended 30 June 2025
Company Number
SC665054 (Scotland)
Registered Office
The Bunker
Fearn Aerodrome
Tain
IV20 1XW
United Kingdom
Accountants
Kerry Mackinnon
Signature Accounting Solutions Ltd
93 Suilven Way
Inverness
Highland
IV3 8PE
A9 Access Ltd
Statement of financial position
as at 30 June 2025
Tangible assets
145,830
93,110
Cash at bank and in hand
60,693
(1,483)
Creditors: amounts falling due within one year
(23,800)
(17,670)
Net current assets/(liabilities)
108,190
(2,171)
Total assets less current liabilities
254,020
90,939
Creditors: amounts falling due after more than one year
(31,208)
(18,559)
Called up share capital
(2)
(2)
Profit and loss account
222,814
72,382
Shareholders' funds
222,812
72,380
For the year ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 January 2026 and were signed on its behalf by
Lee Disberry
Director
Company Registration No. SC665054
A9 Access Ltd
Notes to the Accounts
for the year ended 30 June 2025
A9 Access Ltd is a private company, limited by shares, registered in Scotland, registration number SC665054. The registered office is The Bunker, Fearn Aerodrome, Tain, IV20 1XW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Computer equipment
25% Straight Line
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
85,221
40,387
848
126,456
Additions
67,089
28,979
998
97,066
Disposals
-
(2,800)
-
(2,800)
At 30 June 2025
152,310
66,566
1,846
220,722
At 1 July 2024
17,915
14,797
634
33,346
Charge for the year
29,429
12,150
462
42,041
On disposals
-
(495)
-
(495)
At 30 June 2025
47,344
26,452
1,096
74,892
At 30 June 2025
104,966
40,114
750
145,830
At 30 June 2024
67,306
25,590
214
93,110
A9 Access Ltd
Notes to the Accounts
for the year ended 30 June 2025
Amounts falling due within one year
Trade debtors
45,205
8,770
Accrued income and prepayments
2,092
-
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
8,861
3,260
Taxes and social security
22,771
21,454
Loans from directors
(9,087)
(11,544)
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
25,688
18,559
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director Capital Contribution
1,662
-
-
1,662
Director Capital Contribution
4,925
-
-
4,925
No interest is payable on Loans from Director
Director Loan is repayable on demand
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).