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# A115 LIMITED

## Company Registration Number:
07726246 (England and Wales)

## Unaudited abridged accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 01 September 2024

## End date: 31 August 2025

# A115 LIMITED

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet |
Notes |

# A115 LIMITED

## Balance sheet

As at 31 August 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 154 | 703
Total fixed assets: |  | 154 | 703
Current assets
Debtors: |  | 112,453 | 138,442
Cash at bank and in hand: |  | 16,497 | 3
Total current assets: |  | 128,950 | 138,445
Creditors: amounts falling due within one year: |  | (33,725) | (54,964)
Net current assets (liabilities): |  | 95,225 | 83,481
Total assets less current liabilities: |  | 95,379 | 84,184
Creditors: amounts falling due after more than one year: | 4 | (62,409) | (78,822)
Provision for liabilities: |  | (5,350)
Total net assets (liabilities): |  | 27,620 | 5,362
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 27,520 | 5,262
Shareholders funds: |  | 27,620 | 5,362

The notes form part of these financial statements

# A115 LIMITED

## Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 26 May 2026
and signed on behalf of the board by:

Name: Jordan Dimov
Status: Director

The notes form part of these financial statements

# A115 LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Tangible fixed assets and depreciation policy

Depreciation is provided on tangible fixed assets at rates calculated to write off the cost, less estimated residual value, on a straight-line basis over their expected useful lives. Computer equipment is depreciated over 3 years.

## Other accounting policies

Going concern: The financial statements have been prepared on the going-concern basis. The company's contracted income covers the period to 30 September 2026; continued operation beyond that date is conditional on securing a further engagement. This indicates a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include the adjustments that would result if the company were unable to continue as a going concern. Taxation: Current tax is provided at the amounts expected to be paid using tax rates and laws that have been enacted or substantively enacted at the balance sheet date. Loans and borrowings: Loans and borrowings are recognised initially at transaction price less attributable transaction costs and subsequently measured at amortised cost using the effective interest method.

# A115 LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 2 | 2

# A115 LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 September 2024 | 3,922
At 31 August 2025 | 3,922
Depreciation |
At 01 September 2024 | 3,219
Charge for year | 549
At 31 August 2025 | 3,768
Net book value |
At 31 August 2025 | 154
At 31 August 2024 | 703

# A115 LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Creditors: amounts falling due after more than one year note

Included within creditors falling due after more than one year is a bank loan of £16,885 (2024: £31,172) owed to HSBC UK Bank plc, secured by a fixed and floating charge over the assets of the company. The remaining balances are unsecured.

# A115 LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Loans to directors

Name of director receiving advance or credit: | Jordan Dimov
Description of the loan: | Advances on director's loan account; interest-free, repayable on demand, unsecured
£
Balance at 01 September 2024 |  | 66,420
Advances or credits made: |  | 39,399
Advances or credits repaid: |  | 40,583
Balance at 31 August 2025 |  | 65,236

Name of director receiving advance or credit: | Svetlana Petrova
Description of the loan: | Director's loan account; interest-free, repayable on demand, unsecured
£
Balance at 01 September 2024 |  | 30,022
Advances or credits made: |  | 0
Advances or credits repaid: |  | 0
Balance at 31 August 2025 |  | 30,022

A charge under section 455 Corporation Tax Act 2010 of approximately £32,150 (33.75% of the closing balance) would arise if the loan were not repaid within nine months and one day of the year end (1 June 2026). As the obligation was contingent at the balance sheet date it has not been recognised; it is refundable under section 458 CTA 2010 to the extent the loan is subsequently repaid. Since the year end the loan balance has increased; this movement will be reflected in the financial statements for the year ending 31 August 2026.

# A115 LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 6. Changes in presentation and prior period adjustments

The comparative figures for the year ended 31 August 2024 have been restated to correct two prior-period errors identified during preparation of the current year's accounts: (a) £11,340 of payments for the director's residential accommodation, previously classified as company rental expense, has been reclassified as advances on the director's loan account; and (b) £6,091 of Funding Circle loan drawdown costs (arrangement fees and first-payment interest) not previously recognised has been recognised as a finance cost. The effect on the comparatives is to increase amounts owed by directors by £11,340, increase the Funding Circle loan by £6,091, and increase both prior-year profit after tax and net assets by £5,249 (restated net assets at 31 August 2024: £5,362). An amended Corporation Tax return for the year ended 31 August 2024 will be submitted to HM Revenue & Customs to reflect these adjustments.