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Company registration number: 13928047
AUTO-ASSESS COMPLIANCE LTD
Unaudited filleted financial statements
31 March 2026
AUTO-ASSESS COMPLIANCE LTD
Contents
Statement of financial position
Notes to the financial statements
AUTO-ASSESS COMPLIANCE LTD
Statement of financial position
31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 5 82,310 106,346
_______ _______
82,310 106,346
Current assets
Debtors 6 213,562 351,399
Cash at bank and in hand 205,474 83,298
_______ _______
419,036 434,697
Creditors: amounts falling due
within one year 7 ( 258,418) ( 267,271)
_______ _______
Net current assets 160,618 167,426
_______ _______
Total assets less current liabilities 242,928 273,772
Creditors: amounts falling due
after more than one year 8 ( 38,400) ( 67,200)
Provisions for liabilities ( 20,578) ( 26,587)
_______ _______
Net assets 183,950 179,985
_______ _______
Capital and reserves
Called up share capital 2 2
Profit and loss account 183,948 179,983
_______ _______
Shareholders funds 183,950 179,985
_______ _______
For the 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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 19 October 2026 , and are signed on behalf of the board by:
Mr B P McMahon
Director
Company registration number: 13928047
AUTO-ASSESS COMPLIANCE LTD
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Minerva Mill Innovation Centre, Station Road, Alcester, Warwickshire, B49 5ET.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2025: 3 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 April 2025 129,852 129,852
Additions 8,951 8,951
_______ _______
At 31 March 2026 138,803 138,803
_______ _______
Depreciation
At 1 April 2025 23,504 23,504
Charge for the year 32,989 32,989
_______ _______
At 31 March 2026 56,493 56,493
_______ _______
Carrying amount
At 31 March 2026 82,310 82,310
_______ _______
At 31 March 2025 106,348 106,348
_______ _______
6. Debtors
2026 2025
£ £
Trade debtors 207,095 216,251
Other debtors 6,467 135,148
_______ _______
213,562 351,399
_______ _______
7. Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 82,324 74,424
Corporation tax 66,007 80,189
Social security and other taxes 79,336 82,041
Other creditors 30,751 30,617
_______ _______
258,418 267,271
_______ _______
8. Creditors: amounts falling due after more than one year
2026 2025
£ £
Other creditors 38,400 67,200
_______ _______
9. Directors advances, credits and guarantees
As at 31 March 2026 the directors of the company, Mr B P McMahon and Miss K T Donnelly, were owed the sum of £451 (2025: £317) by the company, this is an interest free loan.
10. Controlling party
The company is controlled by its directors, Mr B P McMahon and Miss K T Donnelly, by virtue of their shareholdings.