The Accessus Group Limited Accounts






	The Accessus Group Limited
	Company No. 16060922

	Information for Filing with The Registrar
	31 March 2026

The Directors present their report and the accounts for the period ended 31 March 2026.

Principal activities

The principal activity of the company during the period under review was Holding company.


Directors

The Directors who served at any time during the period were as follows:

A.Simpson
P.Crane
A.Knights




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A.Simpson
Director
29 July 2026

at	31 March 2026
Company No.		16060922	Notes	2026
				£
Fixed assets
	Tangible assets		6	7,113
	Investments		7	300
				7,413
Current assets
	Debtors		8	114,630
	Cash at bank and in hand			27,381
				142,011
Creditors: Amount falling due within one year			9	(188,405)
Net current liabilities				(46,394)
Total assets less current liabilities				(38,981)
Net liabilities				(38,981)

Capital and reserves
	Called up share capital			800
	Profit and loss account			(39,781)

Total equity				(38,981)


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 July 2026 and signed on its behalf by:
A.Simpson
Director
29 July 2026

for the period ended 31 March 2026

1

General information

The Accessus Group Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 16060922

Its registered office is:

Appleton House

25 Rectory Road

West Bridgford

Nottingham

NG2 6BE

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The directors have prepared forecasts and cash flow projections covering a period of at least twelve months from the date of approval of the financial statements. The forecasts reflect expected trading performance and available funding facilities. Based on this assessment the directors consider it appropriate to prepare the financial statements on a going concern basis.

2

Accounting standards

The financial statements have been prepared in accordance with FRS 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The company has elected to early adopt the Periodic Review 2024 amendments for the accounting period ending 31 March 2026, applying all amendments simultaneously

3

Accounting policies

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leased assets

As a result of early adoption of FRS102 Section 1A (Periodic Review 2024), the company now recognises a right-of-use asset and a lease liability for most leases previously classified as operating leases

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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. Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

4	Employees
		2026
		Number
	The average monthly number of employees (including directors) during the period:	7

5	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax
		Credit for the period	(193,467)
		Charge for prior periods	-
		Total corporation tax	(193,467)
		Deferred tax charge
		Origination and reversal of timing differences	-
		Changes in tax rates	-
		Total deferred tax	-

		Tax on profit on ordinary activities	(193,467)

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026
		58312	£
		Profit on ordinary activities before tax	(233,248)

		Standard rate of corporation tax in the United Kingdom	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(58,312)
		Expenses not deductible for tax purposes	3,380
		Adjustments to charge in respect of prior periods
		Utilisation of tax losses	-
		Other short term timing differences	(138,535)
		Group Relief	193,467
		Tax on profit on ordinary activities	-

		(c) Factors that may affect future tax charges
		The company has unrelieved tax losses carried forward of £32,077 after offset of other timing differences this is an unprovided deferred tax asset of £6,241 calculated at 25%

6	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		Additions	-	-	-	8,947	8,947
		At 31 March 2026	-	-	-	8,947	8,947
		Depreciation
		Charge for the year	-	-	-	1,834	1,834
		At 31 March 2026	-	-	-	1,834	1,834
		Net book values
		At 31 March 2026	-	-	-	7,113	7,113

7	Investments
			Investment in Subsidiaries	Other investments	Total
			£	£	£
		Cost or valuation
		Additions	300	-	300
		At 31 March 2026	300	-	300
		Provisions/Impairment
		Net book values
		At 31 March 2026	300	-	300

		Historical cost
		At 31 March 2026	300	-

		The company holds 100% of the share capital of the following UK registered companies - Accessus Consult Limited, Accessus Connect Limited and Accessus Chat Limited

8	Debtors
			2026
			£
		Amounts owed by group undertakings	110,856
		Prepayments and accrued income	3,774
			114,630

9	Creditors:
		amounts falling due within one year
			2026
			£
		Trade creditors	2,899
		Amounts owed to group undertakings	73,703
		Taxes and social security	16,566
		Loans from directors	95,237
			188,405

10

Share Capital

The company issued the following shares in the accounting period 650 Ordinary shares of £1 each and 25 B ordinary shares of £1 each and 125 C Ordinary shares of £1 each

11

Related party disclosures

Key management personnel compensation

The company operates an Enterprise Management Incentive (EMI) share option scheme for certain employees. During the year, 205 options were granted with an exercise price of £1.00 per share, being equal to the market value of the underlying shares at the grant date. No material share-based payment expense has been recognised in the financial statements as the fair value of the options granted was not materially different from the exercise price.

Transactions with related parties

During the year a director of the company, Mr A Knights, has lent the company £95,237 and this amount was outstanding at the year end. There is no interest charged on this loan and it is repayable on demand.