Accessus Chat Limited Accounts






	Accessus Chat Limited
	Company No. 16064545

	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 anonymous payer insights platform for strategic access decisions.


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.		16064545	Notes	2026
				£
Fixed assets
	Intangible assets		5	60,498
				60,498
Current assets
	Debtors		6	68,560
	Investments		7	-
	Cash at bank and in hand			882
				69,442
Creditors: Amount falling due within one year			7	(129,722)
Net current liabilities				(60,280)
Total assets less current liabilities				218
Net assets				218

Capital and reserves
	Called up share capital			100
	Profit and loss account			118

Total equity				218


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

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

Its registered number is: 16064545

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 policies

Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be measured reliably. Revenue represents amounts receivable for services provided in the ordinary course of business, net of value added tax and trade discounts. The company provides professional and support services to customers under contractual arrangements. Performance obligations are satisfied over time as the services are delivered to the customer, as the customer simultaneously receives and consumes the benefits of the services provided. Revenue is recognised over the period in which the services are performed, based on the stage of completion of the contract activity at the reporting date where the outcome can be measured reliably. Where services are provided on a time and materials basis, revenue is recognised as the services are rendered. For fixed fee assignments, revenue is recognised by reference to the proportion of services completed at the reporting date. The principal performance obligation of the company is the provision of contracted services to customers in accordance with agreed service specifications and contractual terms. Invoices are generally issued monthly or on completion of agreed milestones and payment is typically due within 30 or 60 days of invoice date. No significant financing component is considered to exist in customer contracts due to the short-term nature of the payment terms. Where payments are received in advance of services being provided, the amounts are recognised as deferred income within creditors until the related performance obligations have been satisfied.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

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.

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.

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.

3	Employees
		2026
		Number
	The average monthly number of employees (including directors) during the period:	3

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax
		Charge for the period	31,373
		Total corporation tax	31,373

		Tax on profit on ordinary activities	31,373

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026
		(31373)	£
		Profit on ordinary activities before tax	125,491

		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	31,373
		Group relief	(31,373)
		Tax on profit on ordinary activities	-

		(c) Factors that may affect future tax charges
		The tax assessed for the year differs from the amount calculated by applying the standard rate of UK corporation tax to the profit before taxation because the company's taxable profits were fully relieved by group relief surrendered by fellow group undertakings.

5	Intangible fixed assets
			Goodwill	Patents and trade-marks	Development costs	Other	Total
			£	£	£	£	£
		Cost
		Additions	-	-	67,331	-	67,331
		At 31 March 2026	-	-	67,331	-	67,331
		Amortisation and impairment
		Charge for the year	-	-	6,833	-	6,833
		At 31 March 2026	-	-	6,833	-	6,833
		Net book values
		At 31 March 2026	-	-	60,498	-	60,498

		Intangible fixed assets consist of software development costs

6	Debtors
			2026
			£
		Trade debtors	34,560
		Prepayments and accrued income	34,000
			68,560

7	Creditors:
		amounts falling due within one year
			2026
			£
		Trade creditors	17,755
		Amounts owed to group undertakings	19,492
		Taxes and social security	13,884
		Loans from directors	45,000
		Accruals and deferred income	33,591
			129,722

8

Share Capital

There are 100 ordinary shares of £1 each in issue

9	Dividends
			2026
			£
		Dividends for the period:
		Dividends accrued at the period end	94,000
			94,000

		Dividends by type:
		Non-equity preference dividends	-
		Equity dividends	94,000
			94,000

10

Related party disclosures

Transactions with related parties

During the year a director of the company, Mr A Knights, has lent the company £45,000 and this amount was outstanding at the year end. There is no interest charged on this loan and it is repayable on demand.