1 March 2025 false No description of principal activity Taxfiler 2024.6 SC558827business:PrivateLimitedCompanyLtd2025-03-012026-02-28 SC5588272025-02-28 SC5588272025-03-012026-02-28 SC558827business:AuditExempt-NoAccountantsReport2025-03-012026-02-28 SC558827business:FilletedAccounts2025-03-012026-02-28 SC5588272026-02-28 SC558827business:Director12025-03-012026-02-28 SC558827business:Director22025-03-012026-02-28 SC5588272025-02-28 SC558827core:WithinOneYear2026-02-28 SC558827core:WithinOneYear2025-02-28 SC558827core:AfterOneYear2026-02-28 SC558827core:AfterOneYear2025-02-28 SC558827core:ShareCapitalcore:PreviouslyStatedAmount2026-02-28 SC558827core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC558827core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-02-28 SC558827core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC558827core:PreviouslyStatedAmount2026-02-28 SC558827core:PreviouslyStatedAmount2025-02-28 SC558827business:SmallEntities2025-03-012026-02-28 SC558827countries:Scotland2025-03-012026-02-28 SC558827core:PlantMachinery2025-02-28 SC558827core:ComputerEquipment2025-02-28 SC558827core:PlantMachinery2026-02-28 SC558827core:ComputerEquipment2026-02-28 SC5588272024-03-012025-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC558827 (Scotland)
Access2energy Ltd Unaudited accounts for the year ended 28 February 2026
Access2energy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Access2energy Ltd Company Information for the year ended 28 February 2026
Directors
Ronald Shepherd Ronald Shepherd
Company Number
SC558827 (Scotland)
- 3 -
Access2energy Ltd Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
9,113 
9,113 
Creditors: amounts falling due within one year
5
10,931 
10,931 
Net current assets
10,931 
10,931 
Total assets less current liabilities
20,044 
20,044 
Creditors: amounts falling due after more than one year
6
(20,246)
(20,246)
Net liabilities
(202)
(202)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(203)
(203)
Shareholders' funds
(202)
(202)
For the year ending 28 February 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 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 of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by
Ronald Shepherd Director Company Registration No. SC558827
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Access2energy Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Access2energy Ltd is a private company, limited by shares, registered in Scotland, registration number SC558827.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2025
12,500 
780 
13,280 
At 28 February 2026
12,500 
780 
13,280 
Depreciation
At 1 March 2025
3,387 
780 
4,167 
At 28 February 2026
3,387 
780 
4,167 
Net book value
At 28 February 2026
9,113 
- 
9,113 
At 28 February 2025
9,113 
- 
9,113 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Loans from directors
(10,931)
(10,931)
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
20,246 
20,246 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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