REGISTERED NUMBER: 05560998 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Access Made Simple Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D D Anderson

REGISTERED OFFICE:

Cradley Enterprise Centre

Maypole Fields

Cradley

Halesowen

West Midlands

B63 2QB

REGISTERED NUMBER:

05560998 (England and Wales)

ACCOUNTANTS:

Dalton Pardoe Limited

Chartered Accountants

794 High Street

Kingswinford

West Midlands

DY6 8BQ

FIXED ASSETS

Tangible assets

4

161,634

184,785

CURRENT ASSETS

Stocks

450

3,500

Debtors

5

64,769

72,794

Cash at bank and in hand

152,046

70,877

217,265

147,171

CREDITORS

Amounts falling due within one year

6

57,861

35,598

NET CURRENT ASSETS

159,404

111,573

TOTAL ASSETS LESS CURRENT LIABILITIES

321,038

296,358

CAPITAL AND RESERVES

Called up share capital

7

11

11

Revaluation reserve

8

214,488

214,488

Retained earnings

8

106,539

81,859

SHAREHOLDERS' FUNDS

321,038

296,358

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

D D Anderson - Director

1.	STATUTORY INFORMATION

Access Made Simple Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 April 2025

1,000

216,583

2,048

Additions

-

537

149

Disposals

-

-

-

At 31 March 2026

1,000

217,120

2,197

DEPRECIATION

At 1 April 2025

1,000

74,672

1,179

Charge for year

-

14,245

204

Eliminated on disposal

-

-

-

At 31 March 2026

1,000

88,917

1,383

NET BOOK VALUE

At 31 March 2026

-

128,203

814

At 31 March 2025

-

141,911

869

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

73,495

5,587

298,713

Additions

5,750

916

7,352

Disposals

(20,750

)

-

(20,750

)

At 31 March 2026

58,495

6,503

285,315

DEPRECIATION

At 1 April 2025

32,699

4,378

113,928

Charge for year

5,506

708

20,663

Eliminated on disposal

(10,910

)

-

(10,910

)

At 31 March 2026

27,295

5,086

123,681

NET BOOK VALUE

At 31 March 2026

31,200

1,417

161,634

At 31 March 2025

40,796

1,209

184,785

Cost or valuation at 31 March 2026 is represented by:

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2021

-

214,488

-

Cost

1,000

2,632

2,197

1,000

217,120

2,197

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2021

-

-

214,488

Cost

58,495

6,503

70,827

58,495

6,503

285,315

Plant and machinery, scaffold poles and boards were revalued by the directors on 31st March 2021. The directors are of the opinion that the value of plant and machinery at the balance sheet date reasonably reflects the current market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

64,769

72,794

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

7,211

15,443

Trade creditors

12,500

-

Tax

15,838

7,862

Social security and other taxes

533

2,430

VAT

19,024

8,338

Directors' current accounts

1,395

53

Accrued expenses

1,360

1,472

57,861

35,598

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

11

Ordinary

£1

11

11

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2025

81,859

214,488

296,347

Profit for the year

35,680

35,680

Dividends

(11,000

)

(11,000

)

At 31 March 2026

106,539

214,488

321,027

9.	RELATED PARTY DISCLOSURES

The company paid dividends to its directors during the year as follows:

Mr D D Anderson £9,000

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D D Anderson.