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Company Registration No. 12305276 (England and Wales)
365 Accounts Ltd Unaudited accounts for the year ended 31 December 2025
365 Accounts Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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365 Accounts Ltd Company Information for the year ended 31 December 2025
Director
John Angus Colin Macaulay
Company Number
12305276 (England and Wales)
Registered Office
44 Brookwood Road Millbrook Southampton SO16 9AJ United Kingdom
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365 Accounts Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,356
5,088
Current assets
Debtors
5
24,020
12,894
Cash at bank and in hand
12,351
7,947
36,371
20,841
Creditors: amounts falling due within one year
6
(41,712)
(25,810)
Net current liabilities
(5,341)
(4,969)
Net assets
15
119
Capital and reserves
Called up share capital
1
1
Profit and loss account
14
118
Shareholders' funds
15
119
For the year ending 31 December 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 15 February 2026 and were signed on its behalf by
John Angus Colin Macaulay Director Company Registration No. 12305276
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365 Accounts Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
365 Accounts Ltd is a private company, limited by shares, registered in England and Wales, registration number 12305276. The registered office is 44 Brookwood Road, Millbrook, Southampton, SO16 9AJ, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and VAT. 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.
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
25% Reducing Balance Method
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
7,087
Additions
1,639
At 31 December 2025
8,726
Depreciation
At 1 January 2025
1,999
Charge for the year
1,371
At 31 December 2025
3,370
Net book value
At 31 December 2025
5,356
At 31 December 2024
5,088
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365 Accounts Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
9,152
7,139
Other debtors
14,868
5,755
24,020
12,894
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
1,150
551
VAT
3,579
211
Trade creditors
-
2,160
Taxes and social security
15,301
5,335
Accruals
21,682
17,553
41,712
25,810
7
Transactions with related parties
Mr John Angus Colin Macaulay As at the year end date the director owed the company an amount of £12.803 (2024 - £3,990). This amount is included within other debtors and was repaid within 9 months of the year end date.
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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