S.A. Acc'y Limited
Statement of financial position
as at 31 October 2025
Tangible assets
384,049
223,017
Cash at bank and in hand
45,787
67,487
Creditors: amounts falling due within one year
(54,038)
(80,486)
Net current assets
60,592
52,574
Total assets less current liabilities
446,641
277,591
Creditors: amounts falling due after more than one year
(20,713)
(23,878)
Provisions for liabilities
Deferred tax
(3,717)
(4,219)
Net assets
422,211
249,494
Called up share capital
100
100
Revaluation reserve
163,962
-
Profit and loss account
258,149
249,394
Shareholders' funds
422,211
249,494
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 June 2026 and were signed on its behalf by
G A Berry
Director
Company Registration No. 04923587
S.A. Acc'y Limited
Notes to the Accounts
for the year ended 31 October 2025
S.A. Acc'y Limited is a private company, limited by shares, registered in England and Wales, registration number 04923587. The registered office is The Corner House, 4 Beaumont Road, Church Stretton, Shropshire, SY6 6BN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% per annum reducing balance
Computer equipment
12.5% per annum reducing balance
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At valuation
At cost
At cost
At 1 November 2024
196,038
30,783
98,693
325,514
Revaluations
163,962
-
-
163,962
At 31 October 2025
360,000
30,703
99,315
490,018
At 1 November 2024
-
29,821
72,676
102,497
Charge for the year
-
247
3,330
3,577
On disposals
-
(105)
-
(105)
At 31 October 2025
-
29,963
76,006
105,969
At 31 October 2025
360,000
740
23,309
384,049
At 31 October 2024
196,038
962
26,017
223,017
S.A. Acc'y Limited
Notes to the Accounts
for the year ended 31 October 2025
5
Investments
Subsidiary undertakings
Valuation at 1 November 2024
2,000
Valuation at 31 October 2025
2,000
Amounts falling due within one year
Trade debtors
56,580
64,073
Amounts due from group undertakings etc.
12,000
-
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
8,900
14,900
Taxes and social security
34,640
52,094
Other creditors
1,698
4,092
Loans from directors
400
1,000
8
Creditors: amounts falling due after more than one year
2025
2024
9
Average number of employees
During the year the average number of employees was 8 (2024: 8).