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REGISTERED NUMBER: SC164778 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

FABIAN LTD.

FABIAN LTD. (REGISTERED NUMBER: SC164778)






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


FABIAN LTD.

Company Information
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: J K Brown
Mrs S Phillips-Brown





SECRETARY: J K Brown





REGISTERED OFFICE: Mosshall Culter House Road
Milltimber
Aberdeenshire
AB13 0EN





REGISTERED NUMBER: SC164778 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

FABIAN LTD. (REGISTERED NUMBER: SC164778)

Balance Sheet
30 APRIL 2023

30.4.23 30.4.22
Notes £    £   
CURRENT ASSETS
Debtors 4 429 154,080
Cash at bank 3,055 10,002
3,484 164,082
CREDITORS
Amounts falling due within one year 5 4,339 15,592
NET CURRENT (LIABILITIES)/ASSETS (855 ) 148,490
TOTAL ASSETS LESS CURRENT
LIABILITIES

(855

)

148,490

CAPITAL AND RESERVES
Called up share capital 77 77
Share premium 23 23
Retained earnings (955 ) 148,390
SHAREHOLDERS' FUNDS (855 ) 148,490

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 directors acknowledge their 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 Board of Directors and authorised for issue on 1 November 2023 and were signed on its behalf by:



J K Brown - Director


FABIAN LTD. (REGISTERED NUMBER: SC164778)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Fabian Ltd. is a private company, limited by shares , registered in Scotland. 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.

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 3 (2022 - 3 ) .

4. DEBTORS
30.4.23 30.4.22
£    £   
Amounts falling due within one year:
Trade debtors - 13,375
VAT 429 -
Prepayments and accrued income - 12,312
429 25,687

FABIAN LTD. (REGISTERED NUMBER: SC164778)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2023

4. DEBTORS - continued
30.4.23 30.4.22
£    £   
Amounts falling due after more than one year:
Inter-company loan - 128,393

Aggregate amounts 429 154,080

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other loans (see note 6) - 4,393
Social security and other taxes - 2,209
VAT - 4,881
Directors' current accounts 2,958 2,728
Accrued expenses 1,381 1,381
4,339 15,592

6. LOANS

An analysis of the maturity of loans is given below:

30.4.23 30.4.22
£    £   
Amounts falling due within one year or on demand:
Other loans - 4,393