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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05552962 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05552962 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05552962 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05552962 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 05552962 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05552962 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05552962 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05552962 frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:UnlistedNon-exchangeTraded 2021-09-30 05552962 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 05552962 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 05552962 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05552962 dpl-frs:CostSales 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales 2021-09-30 05552962 dpl-frs:CostSales 2022-09-30 05552962 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 05552962 frs-bus:Director1 2021-10-01 2022-09-30 05552962 frs-bus:Director1 2021-09-30 05552962 frs-bus:Director1 2022-09-30 05552962 frs-bus:Director2 2021-10-01 2022-09-30 05552962 frs-bus:Director2 2021-09-30 05552962 frs-bus:Director2 2022-09-30 05552962 1 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 1 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 1 2022-09-30 05552962 2 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 2 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 2 2022-09-30 05552962 3 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 3 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 3 2022-09-30 05552962 4 2021-10-01 2022-09-30 05552962 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frs-core:Non-currentFinancialInstruments 10 2022-09-30 05552962 11 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 11 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 11 2022-09-30 05552962 12 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 12 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 12 2022-09-30 05552962 13 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 13 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 13 2022-09-30 05552962 14 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 14 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 14 2022-09-30 05552962 15 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 15 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 15 2022-09-30 05552962 16 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 16 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 16 2022-09-30 05552962 17 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 17 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 17 2022-09-30 05552962 18 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 18 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 18 2022-09-30 05552962 19 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 19 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 19 2022-09-30 05552962 20 2021-10-01 2022-09-30 05552962 frs-core:CurrentFinancialInstruments 20 2022-09-30 05552962 frs-core:Non-currentFinancialInstruments 20 2022-09-30 05552962 dpl-frs:Item1 2021-10-01 2022-09-30 05552962 dpl-frs:Item1 2021-09-30 05552962 dpl-frs:Item1 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 05552962 dpl-frs:Item2 2021-10-01 2022-09-30 05552962 dpl-frs:Item2 2021-09-30 05552962 dpl-frs:Item2 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 05552962 dpl-frs:Item3 2021-10-01 2022-09-30 05552962 dpl-frs:Item3 2021-09-30 05552962 dpl-frs:Item3 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 05552962 dpl-frs:Item4 2021-10-01 2022-09-30 05552962 dpl-frs:Item4 2021-09-30 05552962 dpl-frs:Item4 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 05552962 dpl-frs:Item5 2021-10-01 2022-09-30 05552962 dpl-frs:Item5 2021-09-30 05552962 dpl-frs:Item5 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 05552962 dpl-frs:Item6 2021-10-01 2022-09-30 05552962 dpl-frs:Item6 2021-09-30 05552962 dpl-frs:Item6 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 05552962 dpl-frs:Item7 2021-10-01 2022-09-30 05552962 dpl-frs:Item7 2021-09-30 05552962 dpl-frs:Item7 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 05552962 dpl-frs:Item8 2021-10-01 2022-09-30 05552962 dpl-frs:Item8 2021-09-30 05552962 dpl-frs:Item8 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 05552962 dpl-frs:Item9 2021-10-01 2022-09-30 05552962 dpl-frs:Item9 2021-09-30 05552962 dpl-frs:Item9 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 05552962 dpl-frs:Item10 2021-10-01 2022-09-30 05552962 dpl-frs:Item10 2021-09-30 05552962 dpl-frs:Item10 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 05552962 dpl-frs:Item11 2021-10-01 2022-09-30 05552962 dpl-frs:Item11 2021-09-30 05552962 dpl-frs:Item11 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 05552962 dpl-frs:Item12 2021-10-01 2022-09-30 05552962 dpl-frs:Item12 2021-09-30 05552962 dpl-frs:Item12 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 05552962 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 05552962 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 05552962 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 05552962 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 05552962 1 2021-10-01 2022-09-30 05552962 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 05552962
Abbas Cabins Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Avencia Tax and Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05552962
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 550,287 636,298
550,287 636,298
CURRENT ASSETS
Debtors 6 261,202 289,407
Cash at bank and in hand 105,352 98,865
366,554 388,272
Creditors: Amounts Falling Due Within One Year 7 (256,754 ) (247,433 )
NET CURRENT ASSETS (LIABILITIES) 109,800 140,839
TOTAL ASSETS LESS CURRENT LIABILITIES 660,087 777,137
Creditors: Amounts Falling Due After More Than One Year 8 - (82,098 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (123,957 ) (137,495 )
NET ASSETS 536,130 557,544
CAPITAL AND RESERVES
Called up share capital 10 111 111
Revaluation reserve 12 304,652 329,353
Profit and Loss Account 231,367 228,080
SHAREHOLDERS' FUNDS 536,130 557,544
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Edward May
Director
30/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Abbas Cabins Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05552962 . The registered office is 2 The Axium Centre Dorchester Road, Lytchett Minster, Poole, Dorset, BH16 6FE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Varying rates on cost
Plant & Machinery 25% and 7.5% reducing balance method
Motor Vehicles 25% reducing balance method
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2022: 20)
19 20
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 75,468
As at 30 September 2023 75,468
Amortisation
As at 1 October 2022 75,468
As at 30 September 2023 75,468
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2022 53,890 810,796 187,294 1,051,980
Additions - 18,961 - 18,961
Disposals - (23,798 ) (62,554 ) (86,352 )
As at 30 September 2023 53,890 805,959 124,740 984,589
Depreciation
As at 1 October 2022 27,714 283,691 104,277 415,682
...CONTINUED
Page 4
Page 5
Provided during the period 5,819 48,062 18,422 72,303
Disposals - (19,518 ) (34,165 ) (53,683 )
As at 30 September 2023 33,533 312,235 88,534 434,302
Net Book Value
As at 30 September 2023 20,357 493,724 36,206 550,287
As at 1 October 2022 26,176 527,105 83,017 636,298
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 229,485 246,862
Prepayments and accrued income 26,785 22,641
Other debtors - 17,404
Rent deposit 2,500 2,500
Directors' loan accounts 2,432 -
261,202 289,407
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases - 9,115
Trade creditors 43,578 32,257
Corporation tax 63,810 46,310
Other taxes and social security 15,254 18,992
VAT 106,373 103,283
Net wages 8,586 8,265
Prepaid income 8,685 6,829
Pension contributions unpaid 2,069 2,130
Accruals and deferred income 8,399 7,316
Directors' loan accounts - 12,936
256,754 247,433
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 25,210
Intercompany Loan - Abbas Holdings Ltd - 56,888
- 82,098
Page 5
Page 6
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 9,115
Later than one year and not later than five years - 25,210
- 34,325
- 34,325
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 111 111
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Edward May - - - - 2,432
The above loan is unsecured, interest free and repayable on demand.
12. Reserves
Revaluation Reserve
£
As at 1 October 2022 329,353
Transfer to profit and loss (24,701 )
As at 30 September 2023 304,652
Page 6