ACCOUNTANT ADVISORY SERVICES LTD


Director	Anthony Brice


Registered Address	8 Denby Rise
	Great Denham
	Bedford
	MK40 4WP


Registered Number	12384946 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		2,460		4,920
Tangible assets	4		2,624		3,865
			5,084		8,785
Current assets
Debtors	5	18,306		6,258
Cash at bank and on hand		8,661		9,427
		26,967		15,685
Creditors amounts falling due within one year	6	(24,217)		(8,388)
Net current assets (liabilities)			2,750		7,297
Total assets less current liabilities			7,834		16,082
Creditors amounts falling due after one year	7		(5,990)		(9,109)
Provisions for liabilities	8		(499)		(734)
Net assets			1,345		6,239
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,245		6,139
Shareholders' funds			1,345		6,239

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 May 2026, and are signed on its behalf by:

Anthony Brice
Director
Registered Company No. 12384946

ACCOUNTANT ADVISORY SERVICES LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Amortisation is provided on intangible assets so as to write off the cost, less any estimate residual value, over their useful life. Goodwill is being amortised over 5 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	12,300	12,300
At 31 March 26	12,300	12,300
Amortisation and impairment
At 01 April 25	7,380	7,380
Charge for year	2,460	2,460
At 31 March 26	9,840	9,840
Net book value
At 31 March 26	2,460	2,460
At 31 March 25	4,920	4,920

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	8,247	8,247
Additions	1,096	1,096
At 31 March 26	9,343	9,343
Depreciation and impairment
At 01 April 25	4,382	4,382
Charge for year	2,337	2,337
At 31 March 26	6,719	6,719
Net book value
At 31 March 26	2,624	2,624
At 31 March 25	3,865	3,865

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	5,183	6,197
Amounts owed by associates and joint ventures / participating interests	5,500	61
Other debtors	7,623	-
Total	18,306	6,258

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	4,218	3,038
Taxation and social security	16,003	5,286
Other creditors	3,996	64
Total	24,217	8,388

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	5,990	9,109
Total	5,990	9,109

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	499	734
Total	499	734