Accesspoint Legal Services Limited 07895552 false 2024-09-01 2025-08-31 2025-08-31 The principal activity of the company is in the year under review was that of IT services to the Legal Sector Digita Accounts Production Advanced 6.30.9574.0 true 07895552 2024-09-01 2025-08-31 07895552 2025-08-31 07895552 core:RetainedEarningsAccumulatedLosses 2025-08-31 07895552 core:ShareCapital 2025-08-31 07895552 core:CurrentFinancialInstruments 2025-08-31 07895552 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 07895552 core:Non-currentFinancialInstruments 2025-08-31 07895552 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 07895552 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-31 07895552 core:FurnitureFittingsToolsEquipment 2025-08-31 07895552 bus:SmallEntities 2024-09-01 2025-08-31 07895552 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 07895552 bus:FilletedAccounts 2024-09-01 2025-08-31 07895552 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07895552 bus:RegisteredOffice 2024-09-01 2025-08-31 07895552 bus:Director1 2024-09-01 2025-08-31 07895552 bus:Director3 2024-09-01 2025-08-31 07895552 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07895552 bus:Agent1 2024-09-01 2025-08-31 07895552 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 07895552 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 07895552 core:OfficeEquipment 2024-09-01 2025-08-31 07895552 countries:EnglandWales 2024-09-01 2025-08-31 07895552 2024-08-31 07895552 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 07895552 core:FurnitureFittingsToolsEquipment 2024-08-31 07895552 2023-09-01 2024-08-31 07895552 2024-08-31 07895552 core:RetainedEarningsAccumulatedLosses 2024-08-31 07895552 core:ShareCapital 2024-08-31 07895552 core:CurrentFinancialInstruments 2024-08-31 07895552 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 07895552 core:Non-currentFinancialInstruments 2024-08-31 07895552 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 07895552 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 07895552 core:FurnitureFittingsToolsEquipment 2024-08-31 iso4217:GBP xbrli:pure

Registrar

Registration number: 07895552

Accesspoint Legal Services Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Accesspoint Legal Services Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Accesspoint Legal Services Limited

Company Information

Directors | R M Roebuck G Shaw

Registered office | 9 Perseverance Works Kingsland Road London E2 8DD

Bankers | Natwest PLC Romford Town Centre 10 South Street Romford Essex RM1 1RD

Accountants | Lambert Chapman LLP Chartered accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Accesspoint Legal Services Limited

(Registration number: 07895552)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 65,625 | -
Tangible assets | 5 | 13,646 | 4,629
|  | 79,271 | 4,629
Current assets |  |  |
Debtors | 6 | 144,819 | 188,508
Cash at bank and in hand |  | 139,785 | 85,489
|  | 284,604 | 273,997
Creditors: Amounts falling due within one year | 7 | (473,992) | (216,276)
Net current (liabilities)/assets |  | (189,388) | 57,721
Total assets less current liabilities |  | (110,117) | 62,350
Creditors: Amounts falling due after more than one year | 7 | (57,566) | (111,038)
Net liabilities |  | (167,683) | (48,688)
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Retained earnings |  | (167,883) | (48,888)
Shareholders' deficit |  | (167,683) | (48,688)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 April 2026 and signed on its behalf by:

R M Roebuck
Director

Accesspoint Legal Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 9 Perseverance Works, Kingsland Road, London, E2 8DD.

These financial statements were authorised for issue by the Board on 15 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.
These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of IT services to the legal sector. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% reducing balance

Accesspoint Legal Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Intangible assets

Website development costs are recognised as an intangible asset when they are directly attributable to the design and development of the website, and it is probable that they will generate future economic benefits for the Company.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life. The software addition to intangible assets in the period continues to be developed and no amortisation has been provided for in the year whilst this development is ongoing. Amortisation of this asset will commence once the asset is made available for its intended use.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 28 (2024 - 22).

Accesspoint Legal Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Intangible assets

| Internally generated software development costs £ | Total £
Cost or valuation
At 1 September 2024 | - | -
Additions | 65,625 | 65,625
At 31 August 2025 | 65,625 | 65,625
Amortisation
At 1 September 2024 | - | -
At 31 August 2025 | - | -
Carrying amount
At 31 August 2025 | 65,625 | 65,625
At 31 August 2024 | - | -

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 7,051 | 7,051
Additions | 13,161 | 13,161
At 31 August 2025 | 20,212 | 20,212
Depreciation
At 1 September 2024 | 2,422 | 2,422
Charge for the year | 4,144 | 4,144
At 31 August 2025 | 6,566 | 6,566
Carrying amount
At 31 August 2025 | 13,646 | 13,646
At 31 August 2024 | 4,629 | 4,629

Accesspoint Legal Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 127,119 | 124,759
Prepayments | 17,215 | 62,606
Other debtors | 485 | 1,143
| 144,819 | 188,508

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 53,472 | 49,669
Trade creditors |  | 37,768 | 44,004
Taxation and social security |  | 132,523 | 105,617
Accruals and deferred income |  | 9,783 | 3,214
Other creditors |  | 12,863 | 4,442
Directors loan |  | 227,583 | 9,330
|  | 473,992 | 216,276

Creditors include bank loans which are secured of £53,472 (2024 - £49,669).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 57,566 | 111,038

Creditors include bank loans which are secured of £57,566 (2024 - £111,038).

Accesspoint Legal Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 53,472 | 49,669

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 57,566 | 111,038