| Registered number: 03068634 | ||||||||
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 | ||||||||
| Prepared By: | ||||||||
| McMillan Rose & Co Ltd | ||||||||
| Chartered Certified Accountants | ||||||||
| Haltgate house | ||||||||
| 52a Hullbridge Road | ||||||||
| South Woodham Ferrers | ||||||||
| Essex | ||||||||
| CM3 5NH | ||||||||
| CENTRAL ACCESS SYSTEMS LIMITED | ||||||||
| ACCOUNTS | ||||||||
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 | ||||||||
| DIRECTORS | ||||||||
| SECRETARY | ||||||||
| REGISTERED OFFICE | ||||||||
| Essex | ||||||||
| COMPANY DETAILS | ||||||||
| Private company limited by shares registered in EW - England and Wales, registered number 03068634 | ||||||||
| ACCOUNTANTS | ||||||||
| McMillan Rose & Co Ltd | ||||||||
| Chartered Certified Accountants | ||||||||
| Haltgate house | ||||||||
| 52a Hullbridge Road | ||||||||
| South Woodham Ferrers | ||||||||
| Essex | ||||||||
| CM3 5NH | ||||||||
| CENTRAL ACCESS SYSTEMS LIMITED | ||||||||
| ACCOUNTS | ||||||||
| FOR THEYEARENDED30 SEPTEMBER 2025 | ||||||||
| CONTENTS | ||||||||
| Page | ||||||||
| Directors' Report | - | |||||||
| Accountants' Report | - | |||||||
| Statement Of Comprehensive Income | - | |||||||
| Balance Sheet | 3 | |||||||
| Notes To The Accounts | 4 | |||||||
| The following do not form part of the statutory financial statements: | ||||||||
| Trading And Profit And Loss Account | - | |||||||
| Profit And Loss Account Summaries | - | |||||||
| CENTRAL ACCESS SYSTEMS LIMITED | ||||||||
| BALANCE SHEET AT | ||||||||||
| 2025 | 2024 | |||||||||
| Notes | £ | £ | ||||||||
| FIXED ASSETS | ||||||||||
| Tangible assets | 3 | |||||||||
| CURRENT ASSETS | ||||||||||
| Stock | ||||||||||
| Debtors | 5 | |||||||||
| Cash at bank and in hand | ||||||||||
| 277,041 | 321,368 | |||||||||
| CREDITORS: Amounts falling due within one year | 6 | |||||||||
| NET CURRENT ASSETS | 173,492 | |||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
| CREDITORS: Amounts falling due after more than one year | 7 | 63,495 | 57,098 | |||||||
| NET ASSETS | ||||||||||
| CAPITAL AND RESERVES | ||||||||||
| Called up share capital | 9 | |||||||||
| Profit and loss account | 106,835 | 163,718 | ||||||||
| SHAREHOLDERS' FUNDS | ||||||||||
| Approved by the board on | ||||||||||
| ............................. | ||||||||||
| Director | ||||||||||
| ............................. | ||||||||||
| D O'Connor | ||||||||||
| Director | ||||||||||
| CENTRAL ACCESS SYSTEMS LIMITED | ||||||||
| NOTES TO THE ACCOUNTS | ||||||||||
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 | ||||||||||
| 1. ACCOUNTING POLICIES |
| 1a. Basis Of Accounting | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . | ||||||||
| 1b. Depreciation | ||||||||
| Commercial Vehicles | reducing balance 25% | |||||||
| Equipment | reducing balance 25% | |||||||
| Motor Cars | reducing balance 25% | |||||||
| 1c. Stocks | ||||||||
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. | ||||||||
| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. | ||||||||
| 1d. Pension Costs | ||||||||
| The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. | ||||||||
| 1e. Government Grants | ||||||||
| Government grants are recognised in profit and loss in the year in which they are received. | ||||||||
| CENTRAL ACCESS SYSTEMS LIMITED | ||||||||
| 1f. Leasing Commitments | ||||||||
| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis. | ||||||||
| 2. EMPLOYEES | ||||||
| 2025 | 2024 | |||||
| No. | No. | |||||
| Average number of employees | 7 | |||||
| 3. TANGIBLE FIXED ASSETS | ||||||||
| Commercial | ||||||||
| Vehicles | Equipment | Motor Cars | Total | |||||
| £ | £ | £ | £ | |||||
| Cost | ||||||||
| At 1 October 2024 | 103,825 | 9,954 | - | 113,779 | ||||
| Additions | 73,000 | - | 40,766 | 113,766 | ||||
| Disposals | (42,500) | - | - | (42,500) | ||||
| At 30 September 2025 | 134,325 | 9,954 | 40,766 | 185,045 | ||||
| Depreciation | ||||||||
| At 1 October 2024 | 57,036 | 8,019 | - | 65,055 | ||||
| Disposals | (24,570) | - | - | (24,570) | ||||
| For the year | 25,465 | 484 | 10,192 | 36,141 | ||||
| At 30 September 2025 | 57,931 | 8,503 | 10,192 | 76,626 | ||||
| Net Book Amounts | ||||||||
| At 30 September 2025 | 108,419 | |||||||
| At 30 September 2024 | 48,724 | |||||||
| 4. STOCK | 2025 | 2024 | ||||
| £ | £ | |||||
| Stock comprises: | ||||||
| Stock of finished goods | ||||||
| CENTRAL ACCESS SYSTEMS LIMITED | ||||||||
| 5. DEBTORS | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Amounts falling due within one year | ||||||||
| Trade debtors | 26,062 | 97,357 | ||||||
| Other debtors | 6,160 | 6,160 | ||||||
| Prepayments | 11,019 | 10,612 | ||||||
| 43,241 | 114,129 | |||||||
| 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| UK corporation tax | 6,387 | 20,993 | ||||||
| VAT | 12,443 | 8,651 | ||||||
| PAYE control | 2,875 | 3,075 | ||||||
| Salaries and wages control | 72 | - | ||||||
| Directors current account | 200 | 200 | ||||||
| Directors current account | 179 | 179 | ||||||
| Credit card | 3,490 | 1,853 | ||||||
| Finance leases | 85,098 | 15,857 | ||||||
| Trade creditors | 16,136 | 38,783 | ||||||
| Pension schemes | 767 | 541 | ||||||
| Accruals | 3,933 | 3,801 | ||||||
| Deferred income | 82,150 | 53,943 | ||||||
| 213,730 | 147,876 | |||||||
| 7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Finance Leases >1yr | 63,495 | 57,098 | ||||||
| 63,495 | 57,098 | |||||||
| CENTRAL ACCESS SYSTEMS LIMITED | ||||||||
| 8. SECURED CREDITORS | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Amount of other creditors which are secured | 148,593 | 72,956 | ||||||
| Lease agreements are secured on the assets concerned | ||||||||
| 9. SHARE CAPITAL | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Allotted, issued and fully paid: | ||||||||
| 1000 | 1000 | |||||||
| 400 | 400 | |||||||
| 1,400 | 1,400 | |||||||
| 10. OTHER FINANCIAL COMMITMENTS | ||||||||
| At 30 September 2025 the company was committed to making the following payments under non-cancellable operating leases: | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Operating Leases which expire: | ||||||||
| Within one year | 2,000 | 1,000 | ||||||