A2i Transcription Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05391625

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		330,896		329,084

			330,896		329,084
CURRENT ASSETS
Stocks	5	16,408		34,812
Debtors	6	94,509		91,053
Cash at bank and in hand		164,529		121,461

		275,446		247,326
Creditors: Amounts Falling Due Within One Year	7	(76,586 )		(77,996 )

NET CURRENT ASSETS (LIABILITIES)			198,860		169,330

TOTAL ASSETS LESS CURRENT LIABILITIES			529,756		498,414

Creditors: Amounts Falling Due After More Than One Year	8		(78,538 )		(109,944 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(28,583 )		(28,505 )

NET ASSETS			422,635		359,965

CAPITAL AND RESERVES
Called up share capital	11		5		5
Other reserves			85,749		85,516
Profit and Loss Account			336,881		274,444

SHAREHOLDERS' FUNDS			422,635		359,965

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A2i Transcription Services Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S Fisher

Director

7 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

A2i Transcription Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05391625 . The registered office is Unit 4 Montpelier Central, Station Road, Bristol, BS6 5EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The financial statements have been prepared in £ Sterling.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

over 3 years

Freehold property is stated at valuation less subsequent depreciation and impairment.

Valuations are carried out periodically by professionally qualified valuers using recognised market-based valuation methods, so that the carrying value of the properties is not materially different from their fair value at the balance sheet date.

Any increase in valuation is recognised in other comprehensive income and accumulated in the revaluation reserve, except to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit and loss. A decrease in valuation is recognised in profit and loss, except where there is an existing surplus for the asset in the revaluation reserve, in which case the decrease is recognised in other comprehensive income to the extent of that surplus.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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A2i Transcription Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 11)

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 April 2025	325,000	27,872	352,872
Additions	-	5,123	5,123
Revaluation	310	-	310

As at 31 March 2026	325,310	32,995	358,305

Depreciation
As at 1 April 2025	-	23,788	23,788
Provided during the period	-	3,621	3,621

As at 31 March 2026	-	27,409	27,409

Net Book Value
As at 31 March 2026	325,310	5,586	330,896

As at 1 April 2025	325,000	4,084	329,084

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A2i Transcription Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Cost or valuation as at 31 March 2026 represented by:

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
At cost	210,978	32,995	243,973
At valuation	114,332	-	114,332

	325,310	32,995	358,305

At the balance sheet date, the freehold property included within plant, property and equipment was revalued. No independant valuer was used and the value was arrived at by making a comparison with other properties in the same area, that are of the same nature in size and location.

5. Stocks

	2026	2025
	£	£
Work in progress	16,408	34,812

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	93,599	90,249
Other debtors	910	804

	94,509	91,053

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	17,594	23,133
Other creditors	23,499	11,227
Taxation and social security	35,493	43,636

	76,586	77,996

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	72,238	78,644
Other creditors	6,300	31,300

	78,538	109,944

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A2i Transcription Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Secured Creditors

The following mortgage creditor is secured against the property included within plant, property and equipment.

	2026		2025
	£		£
Bank loans and overdrafts	72,238		78,644

10. Deferred Taxation

Deferred tax has been recognised in respect of revalued land and buildings

	2026	2025
	£	£
Other timing differences	28,583	28,505

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	5	5

12. Related Party Transactions

At the balance sheet date, the Company owed its Directors £24,099 (2025: £38,099). This loan is unsecured, interest free and is repayable on demand.

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