REGISTERED NUMBER: 06090394 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

ACCS Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

C A Skidmore

Dr T A Skidmore

REGISTERED OFFICE:

Unit 6, Scott Lidgett Industrial Estate

Scott Lidgett Road

Longport

Stoke on Trent

Staffordshire

ST6 4NQ

REGISTERED NUMBER:

06090394 (England and Wales)

SENIOR STATUTORY AUDITOR:

Paul Robert Scriven FCCA

AUDITORS:

Paterson Brodie Limited

Chartered Certified Accountants

Statutory Auditor

Cliveden Chambers

Cliveden Place

Longton

Stoke-on-Trent

Staffordshire

ST3 4JB

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

4,223

3,198

4,224

3,199

CURRENT ASSETS

Stocks

146,853

125,224

Debtors

6

144,390

103,628

Cash at bank and in hand

485,550

211,958

776,793

440,810

CREDITORS

Amounts falling due within one year

7

454,651

67,345

NET CURRENT ASSETS

322,142

373,465

TOTAL ASSETS LESS CURRENT LIABILITIES

326,366

376,664

PROVISIONS FOR LIABILITIES

8

1,056

800

NET ASSETS

325,310

375,864

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

325,210

375,764

SHAREHOLDERS' FUNDS

325,310

375,864

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Dr T A Skidmore - Director

1.	STATUTORY INFORMATION

ACCS Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 4% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

8,500

AMORTISATION

At 1 September 2024

and 31 August 2025

8,499

NET BOOK VALUE

At 31 August 2025

1

At 31 August 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

39,234

Additions

2,654

At 31 August 2025

41,888

DEPRECIATION

At 1 September 2024

36,036

Charge for year

1,629

At 31 August 2025

37,665

NET BOOK VALUE

At 31 August 2025

4,223

At 31 August 2024

3,198

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

14,795

81,563

Amounts owed by participating interests

2,296

-

Other debtors

127,299

22,065

144,390

103,628

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Payments on account

50,310

-

Trade creditors

44,404

42,135

Amounts owed to group undertakings

353,290

3,978

Amounts owed to participating interests

-

644

Taxation and social security

480

11,273

Other creditors

6,167

9,315

454,651

67,345

8.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

1,056

800

Deferred

tax

£

Balance at 1 September 2024

800

Provided during year

256

Balance at 31 August 2025

1,056

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Robert Scriven FCCA (Senior Statutory Auditor)

for and on behalf of Paterson Brodie Limited

10.	RELATED PARTY DISCLOSURES

ACCS Limited is a wholly owned subsidiary of Minchem Limited.

Other related parties have been identified as follows:-

Minchem HMP Limited

ACCS Limited sold goods totalling £139 (2024 - £13,295) and purchased goods totalling £16,942 (2024- £17,074) from Minchem Limited during the year. The amount owing by ACCS Limited at the balance sheet date was £353,290 (2024 - £3,978)..

ACCS Limited sold goods totalling £30,784 (2024 - £30,850) and purchased goods totalling £20,387 (2024 - £20,980) from Minchem HMP Limited during the year. The amount owing to ACCS Limited at the balance sheet date was £2,296 (2024 - £645 owing by ACCS Limited).

11.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Minchem Limited, a company registered in England & Wales.

The directors consider that Mr. C.A. Skidmore is the ultimate controlling party. This is because, together with his wife, he holds shares in a personal capacity and is also a trustee of trusts which hold shares in the parent company. When these interests are aggregated, he has the ability to exercise control over the company and the group.