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REGISTERED NUMBER: 05788132 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Abature Ltd

Abature Ltd (Registered number: 05788132)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Abature Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTOR: L Bjorkegren





REGISTERED OFFICE: Packways
Tilford Road
Hindhead
Surrey
GU26 6SJ





REGISTERED NUMBER: 05788132 (England and Wales)





ACCOUNTANTS: Hughes Spencer
12 Acorn Business Park
Northarbour Road
Portsmouth
Hampshire
PO6 3TH

Abature Ltd (Registered number: 05788132)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 27,963 26,745
27,963 26,745

CURRENT ASSETS
Cash at bank 82,804 88,043

CREDITORS
Amounts falling due within one year 6 21,534 20,309
NET CURRENT ASSETS 61,270 67,734
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,233

94,479

CAPITAL AND RESERVES
Called up share capital 100 100
Non distributable retained
earnings 7 12,369 11,151
Retained earnings 76,764 83,228
SHAREHOLDERS' FUNDS 89,233 94,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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 27 October 2023 and were signed by:





L Bjorkegren - Director


Abature Ltd (Registered number: 05788132)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Abature 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration on completion.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Abature Ltd (Registered number: 05788132)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022
and 30 April 2023 1,269
DEPRECIATION
At 1 May 2022
and 30 April 2023 1,269
NET BOOK VALUE
At 30 April 2023 -

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 May 2022 26,745
Revaluations 1,218
At 30 April 2023 27,963
NET BOOK VALUE
At 30 April 2023 27,963
At 30 April 2022 26,745

Cost or valuation at 30 April 2023 is represented by:

Other
investments
£   
Valuation in 2017 1,677
Valuation in 2018 (388 )
Valuation in 2019 345
Valuation in 2020 6,788
Valuation in 2021 (1,279 )
Valuation in 2022 4,008
Valuation in 2023 1,218
Cost 15,594
27,963

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 149 -
Other creditors 21,385 20,309
21,534 20,309

Abature Ltd (Registered number: 05788132)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

7. RESERVES
Non
distributable
retained
earnings
£   
At 1 May 2022 11,151
Revaluation of investments 1,218

At 30 April 2023 12,369

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is L Bjorkegren.