Registration number: 05990327

The Amersham Local Directory Limited

(Registration number: 05990327)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	25,531	31,406
Current assets
Debtors	4	1,225,974	1,202,448
Cash at bank and in hand		583,545	427,699
		1,809,519	1,630,147
Creditors: Amounts falling due within one year	5	(359,212)	(368,180)
Net current assets		1,450,307	1,261,967
Total assets less current liabilities		1,475,838	1,293,373
Provisions for liabilities		(6,382)	(7,851)
Net assets		1,469,456	1,285,522
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		1,468,456	1,284,522
Shareholders' funds		1,469,456	1,285,522

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

The Amersham Local Directory Limited

(Registration number: 05990327)

Balance Sheet as at 31 March 2026 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the Board on 16 July 2026 and signed on its behalf by:
 

.........................................

Mr R Nagji

Director

The Amersham Local Directory Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Statutory information

The Amersham Local Directory Limited is a private company, limited by shares, domiciled in England and Wales, company number 05990327. The registered office is at Unit 5C Corinium Industrial Estate, Raans Road, Amersham, HP6 6YJ.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Government grants

Grants that do not impose specified future performance-related conditions are recognised in income when the grant proceeds are received or receivable. Grants that impose specified future performance-related conditions are recognised in income only when the performance-related conditions are met. Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Amersham Local Directory Limited

Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance
Motor vehicles	25% reducing balance
Office equipment	33% straight line
Leasehold property improvements	10% straight line

Defined contribution pension obligation

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2025 - 9).

3	Tangible assets

	Leasehold property improvements £	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost
At 1 April 2025	16,030	12,137	8,983	52,737	89,887
Additions	-	-	1,900	-	1,900
At 31 March 2026	16,030	12,137	10,883	52,737	91,787
Depreciation
At 1 April 2025	8,414	12,006	8,705	29,356	58,481
Charge for the year	1,522	54	354	5,845	7,775
At 31 March 2026	9,936	12,060	9,059	35,201	66,256
Carrying amount
At 31 March 2026	6,094	77	1,824	17,536	25,531
At 31 March 2025	7,616	131	278	23,381	31,406

The Amersham Local Directory Limited

Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)

4

Debtors

		2026 £	2025 £
Trade debtors		13,941	14,711
Amounts owed by related parties		1,203,353	1,174,129
Prepayments		8,217	8,441
Other debtors		463	5,167
		1,225,974	1,202,448

Included in the amounts due from related party above is an amount due after one year of £1,203,353 (2025 - £1,174,129).

5

Creditors

	2026  £	2025  £
Due within one year
Trade creditors	26,126	23,672
Corporation tax liability	63,119	63,718
Social security and other taxes	60,730	60,673
Other payables	1,610	1,089
Accruals and deferred income	207,012	218,448
Outstanding defined contribution pension costs	615	580
	359,212	368,180