REGISTERED NUMBER: 07399692 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

ACCESS PERSONAL CHECKING SERVICES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

M J Gardner

SECRETARY:

M J Gardner

REGISTERED OFFICE:

Enterprise House

The Courtyard

Old Court House Road

Bromborough

Wirral

CH62 4UE

REGISTERED NUMBER:

07399692 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,577

47,188

36,577

47,188

CURRENT ASSETS

Debtors

6

1,152,226

1,135,488

Cash at bank and in hand

56,928

145,510

1,209,154

1,280,998

CREDITORS

Amounts falling due within one year

7

521,511

581,658

NET CURRENT ASSETS

687,643

699,340

TOTAL ASSETS LESS CURRENT LIABILITIES

724,220

746,528

CREDITORS

Amounts falling due after more than one year

8

(15,900

)

(20,791

)

PROVISIONS FOR LIABILITIES

(126

)

(4,093

)

NET ASSETS

708,194

721,644

CAPITAL AND RESERVES

Called up share capital

9

104

104

Retained earnings

10

708,090

721,540

SHAREHOLDERS' FUNDS

708,194

721,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 21 October 2026 and were signed by:

M J Gardner - Director

1.	STATUTORY INFORMATION

ACCESS PERSONAL CHECKING SERVICES LTD 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

20% on cost

Plant and machinery etc

-

25% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

177,000

AMORTISATION

At 1 May 2025

and 30 April 2026

177,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

28,859

393,790

422,649

Additions

-

1,598

1,598

At 30 April 2026

28,859

395,388

424,247

DEPRECIATION

At 1 May 2025

28,858

346,603

375,461

Charge for year

-

12,209

12,209

At 30 April 2026

28,858

358,812

387,670

NET BOOK VALUE

At 30 April 2026

1

36,576

36,577

At 30 April 2025

1

47,187

47,188

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

44,289

DEPRECIATION

At 1 May 2025

33,781

Charge for year

2,627

At 30 April 2026

36,408

NET BOOK VALUE

At 30 April 2026

7,881

At 30 April 2025

10,508

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

390,516

382,614

Other debtors

761,710

752,874

1,152,226

1,135,488

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

4,892

4,892

Trade creditors

316,150

386,628

Taxation and social security

199,572

189,359

Other creditors

897

779

521,511

581,658

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

15,900

20,791

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

104

104

10.

RESERVES

Retained

earnings

£

At 1 May 2025

721,540

Profit for the year

274,030

Dividends

(287,480

)

At 30 April 2026

708,090

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is deemed to be Mr M J Gardner.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ACCESS PERSONAL CHECKING SERVICES LTD for the year ended 30 April 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of ACCESS PERSONAL CHECKING SERVICES LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ACCESS PERSONAL CHECKING SERVICES LTD and state those matters that we have agreed to state to the director of ACCESS PERSONAL CHECKING SERVICES LTD in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ACCESS PERSONAL CHECKING SERVICES LTD and its director for our work or for this report.

It is your duty to ensure that ACCESS PERSONAL CHECKING SERVICES LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ACCESS PERSONAL CHECKING SERVICES LTD. You consider that ACCESS PERSONAL CHECKING SERVICES LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ACCESS PERSONAL CHECKING SERVICES LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................