ACCESS & AUTOMATION LIMITED


Director	Neil Simon James Ambridge


Company Secretary	Neil Simon James Ambridge


Registered Address	2 Colchester Road
	St Osyth
	Clacton-On-Sea
	CO16 8HA


Registered Number	06387353 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		190,182		149,881
			190,182		149,881
Current assets
Stocks	4	60,000		65,000
Debtors	5	244,118		313,396
Cash at bank and on hand		134,894		227,570
		439,012		605,966
Creditors amounts falling due within one year	6	(341,270)		(431,665)
Net current assets (liabilities)			97,742		174,301
Total assets less current liabilities			287,924		324,182
Creditors amounts falling due after one year	7		(78,450)		(91,469)
Provisions for liabilities	9		(47,605)		(39,603)
Net assets			161,869		193,110
Capital and reserves
Called up share capital			2		2
Profit and loss account			161,867		193,108
Shareholders' funds			161,869		193,110

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 8 January 2026, and are signed on its behalf by:

Neil Simon James Ambridge
Director
Registered Company No. 06387353

ACCESS & AUTOMATION LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

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 sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

	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.

	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:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	20	-
Office Equipment	25	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		16

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 November 24	32,722	234,439	24,487	2,438	294,086
Additions	11,064	78,358	-	-	89,422
At 31 October 25	43,786	312,797	24,487	2,438	383,508
Depreciation and impairment
At 01 November 24	23,494	97,743	21,829	1,139	144,205
Charge for year	5,073	43,059	665	324	49,121
At 31 October 25	28,567	140,802	22,494	1,463	193,326
Net book value
At 31 October 25	15,219	171,995	1,993	975	190,182
At 31 October 24	9,228	136,696	2,658	1,299	149,881

4.	Stocks

	2025	2024
	£	£
Work in progress	60,000	65,000
Total	60,000	65,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	176,537	222,985
Other debtors	63,633	81,959
Prepayments and accrued income	3,948	8,452
Total	244,118	313,396

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	249,041	338,906
Bank borrowings and overdrafts	27,230	-
Taxation and social security	30,288	35,188
Payments received on account	294	10,956
Finance lease and HP contracts	32,215	35,049
Other creditors	158	11,566
Accrued liabilities and deferred income	2,044	-
Total	341,270	431,665

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	13,788	37,424
Other creditors	64,662	54,045
Total	78,450	91,469

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	96,877		89,095

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	47,605	39,603
Total	47,605	39,603