Company No: 08211378 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Debtors	3	14,074		5,304
Cash at bank and in hand		11,739		44,152
		25,813		49,456
Creditors: amounts falling due within one year	4, 6	( 21,167)		( 13,193)
Net current assets		4,646		36,263
Total assets less current liabilities		4,646		36,263
Net assets		4,646		36,263
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		4,546		36,163
Total shareholder's funds		4,646		36,263

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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Assist DD Ltd (registered number: 08211378) were approved and authorised for issue by the Board of Directors on 25 August 2026. They were signed on its behalf by:

R A Kimber-Danger Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Assist DD Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Old Dairy, Fonthill Bishop, Salisbury, SP3 5SH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

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 value added tax, returns, rebates and discounts.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		2

3. Debtors

	2026		2025
	£		£
Trade debtors	8,573		5,177
Other debtors	5,501		127
	14,074		5,304

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	415		187
Taxation and social security	18,952		11,096
Other creditors	1,800		1,910
	21,167		13,193

5. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
50 £1 Ordinary A shares of £ 1.00 each	50		50
50 £1 Ordinary B shares of £ 1.00 each	50		50
	100		100

6. Related party transactions

Transactions with Directors - Mr A W Fortescue

	2026		2025
	£		£
Balance brought forward	127		127
Advances to directors	0		0
Repayments by director	0		0
	127		127

Interest is charged as an official rate, loans are repayable on demand.

Summary of transactions with other related parties

Rural Vision Limited
During the year income of £57,080 (2025: £52,235) was received from Rural Vision Limited which is 100% holding company.
An amount of £5,374 (2025- £160 due to Rural Vision Ltd) is due from Rural Vision Ltd as at end of the year.

7. Ultimate controlling party

Parent Company:

Rural Vision Ltd

The Old Dairy Fonthill Bishop Salisbury SP3 5SH