REGISTERED NUMBER: 07566485 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

AMICUS ACCOUNTANCY LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

CURRENT ASSETS

Debtors: amounts falling due within one year

5

249,951

201,365

Cash at bank

106,345

204,530

356,296

405,895

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

(145,333

)

(189,748

)

NET CURRENT ASSETS

210,963

216,147

TOTAL ASSETS LESS CURRENT LIABILITIES

210,963

216,147

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

7

(865

)

(11,368

)

NET ASSETS

210,098

204,779

CAPITAL AND RESERVES

Called up share capital

245

245

Retained earnings

209,853

204,534

210,098

204,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

S Lindley - Director

1.	STATUTORY INFORMATION

Amicus Accountancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07566485

Registered office:

The Stables

Goblands Farm Business Centre

Cemetery Lane

Hadlow

Kent

TN11 0LT

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

6,385

2,528

8,913

Disposals

(6,385

)

(2,528

)

(8,913

)

At 30 September 2025

-

-

-

DEPRECIATION

At 1 October 2024

6,385

2,528

8,913

Eliminated on disposal

(6,385

)

(2,528

)

(8,913

)

At 30 September 2025

-

-

-

NET BOOK VALUE

At 30 September 2025

-

-

-

At 30 September 2024

-

-

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade debtors

166,503

180,426

Amounts owed by group undertakings

65,042

-

Other debtors

18,406

20,939

249,951

201,365

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans and overdrafts

10,485

10,203

Trade creditors

17,874

4,024

Taxation and social security

98,081

144,151

Other creditors

18,893

31,370

145,333

189,748

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans

865

11,368