Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 true false 10 false false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-09-01 No description of principal activity 0 15907475 2024-08-31 15907475 2024-09-01 2025-08-31 15907475 2023-09-01 2024-08-31 15907475 2025-08-31 15907475 c:Director1 2024-09-01 2025-08-31 15907475 d:PlantMachinery 2024-09-01 2025-08-31 15907475 d:PlantMachinery 2025-08-31 15907475 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 15907475 d:CurrentFinancialInstruments 2025-08-31 15907475 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 15907475 d:ShareCapital 2025-08-31 15907475 d:RetainedEarningsAccumulatedLosses 2025-08-31 15907475 d:TaxLossesCarry-forwardsDeferredTax 2025-08-31 15907475 c:FRS102 2024-09-01 2025-08-31 15907475 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15907475 c:FullAccounts 2024-09-01 2025-08-31 15907475 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15907475 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 15907475 LOCAL ACCESS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 AUGUST 2025
LOCAL ACCESS LIMITED REGISTERED NUMBER: 15907475 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025
|  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 277,753
|  |  | 277,753
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 290,648 |
Cash at bank and in hand | 6 | 101,002 |
|  | 391,650 |
Creditors: amounts falling due within one year | 7 | (498,625) |
Net current (liabilities)/assets |  |  | (106,975)
Total assets less current liabilities |  |  | 170,778
Provisions for liabilities |  |  |
Deferred tax |  | (9,076) |
|  |  | (9,076)
Net assets |  |  | 161,702
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | 161,602
|  |  | 161,702
Page 1
LOCAL ACCESS LIMITED REGISTERED NUMBER: 15907475 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 April 2026.
................................................ Andrew James Mcfarlane
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
LOCAL ACCESS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
Local Access Limited is a private company limited by shares incorpated in England and Wales. The company registration number is 15907475. The registered office of the company is Unit 2 Ivy Way, Manston, Ramsgate, United Kingdom, CT12 5HJ. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
LOCAL ACCESS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | PENSIONS
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | CURRENT AND DEFERRED TAXATION
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
LOCAL ACCESS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | TANGIBLE FIXED ASSETS (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 18% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
LOCAL ACCESS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
3. | EMPLOYEES
| The average monthly number of employees, including the director, during the period was as follows:
|  |  | 2025
|  |  | No.
|  | Director | 1
|  | Direct staff | 9
|  |  | 10
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery
|  | £
| Cost or valuation |
| Additions | 338,723
| At 31 August 2025 | 338,723
| Depreciation |
| Charge for the period on owned assets | 60,970
| At 31 August 2025 | 60,970
| Net book value |
| At 31 August 2025 | 277,753
5. | DEBTORS
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 239,545
| Other debtors | 51,103
|  | 290,648
Page 6
LOCAL ACCESS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 101,002
|  | 101,002
7. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 56,263
| Corporation tax | 51,970
| Other creditors | 390,392
|  | 498,625
8. | DEFERRED TAXATION
|  | 2025
|  | £
| Charged to profit or loss | 9,076
| At end of year | 9,076
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Accelerated capital allowances | 9,076
|  | 9,076
9. | PENSION COMMITMENTS
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £918. Page 7
LOCAL ACCESS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
10. | RELATED PARTY TRANSACTIONS
| During the period the company purchase goods and services totalling £441,703 from All Access Limited. At the period end the company owed All Access Limited £390,392. Mr & Mrs Berry are the majority shareholders in both companies.
11. | CONTROLLING PARTY
Mr & Mrs Berry is the controlling party of the company.
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