ACCOUNTS - Final Accounts preparation

Company registration number: 06225134

AH COMMISSIONING SERVICES LIMITED

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 April 2026

Coveney Nicholls Limited

Chartered Accountants

The Old Wheel House

31/37 Church Street

Reigate

Surrey

RH2 0AD


AH COMMISSIONING SERVICES LIMITED Registered number:06225134

Statement of Financial Position

As at 30 April 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		42		56
			42		56
Current assets
Debtors: amounts falling due within one year	5	11,880		10,800
Cash at bank and in hand	6	69,288		58,400
		81,168		69,200
Creditors: amounts falling due within one year	7	(80,493)		(68,770)
Net current assets			675		430
Total assets less current liabilities			717		486

Net assets			717		486

Capital and reserves
Called up share capital	20	20
Profit and loss account	697	466
	717	486

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AH COMMISSIONING SERVICES LIMITED Registered number:06225134

Statement of Financial Position (continued)

As at 30 April 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

___________________________

Andrew Hayward

Director

Date: 19 September 2026

The notes on pages 3 to 7 form part of these financial statements.

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AH COMMISSIONING SERVICES LIMITED

Notes to the Financial Statements

For the Year Ended 30 April 2026

1.	General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 41 Palmer Avenue, North Cheam, Sutton, Surrey, SM3 8EF.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

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AH COMMISSIONING SERVICES LIMITED

Notes to the Financial Statements

For the Year Ended 30 April 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

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.

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AH COMMISSIONING SERVICES LIMITED

Notes to the Financial Statements

For the Year Ended 30 April 2026

2.Accounting policies (continued)

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

4.	Tangible fixed assets

		Plant and machinery
		£
	Cost or valuation
	At 1 May 2025	458
	At 30 April 2026	458
	Depreciation
	At 1 May 2025	402
	Charge for the year on owned assets	14
	At 30 April 2026	416
	Net book value
	At 30 April 2026	42
	At 30 April 2025	56

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AH COMMISSIONING SERVICES LIMITED

Notes to the Financial Statements

For the Year Ended 30 April 2026

Debtors

					2026	2025
					£	£


Trade debtors	11,880	10,800
	11,880	10,800

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	69,288	58,400
	69,288	58,400

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	19,522	19,845
Other taxation and social security	6,056	5,550
Other creditors	53,910	42,415
Accruals and deferred income	1,005	960
	80,493	68,770

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AH COMMISSIONING SERVICES LIMITED

Notes to the Financial Statements

For the Year Ended 30 April 2026

8.	Director's advances, credits and guarantees

		2026
	Balance brought forward	Advances/(credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Andrew Hayward	(28,167)	34,915	(44,726)	(37,978)
		2025
	Balance brought forward	Advances/(credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Andrew Hayward	(28,167)	38,766	(40,236)	(28,167)

9.	Related party transactions
	The company was under the control of Andrew Hayward throughout the current and previous year. Mr Hayward is the managing director and a shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 section 1A.

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