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REGISTERED NUMBER: 06749028 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 March 2023

for

ABH Consulting Ltd

ABH Consulting Ltd (Registered number: 06749028)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ABH Consulting Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: M D Halliwell





REGISTERED OFFICE: 1 Springfield Farm
Friezland Lane Greenfield
Oldham
OL3 7EU





REGISTERED NUMBER: 06749028 (England and Wales)





ACCOUNTANTS: SKS Bailey Group Limited
2 Heap Bridge
Bury
BL9 7HR

ABH Consulting Ltd (Registered number: 06749028)

Balance Sheet
31 March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 75 112

CURRENT ASSETS
Debtors 5 90,843 88,443
Cash at bank 132,372 82,027
223,215 170,470
CREDITORS
Amounts falling due within one year 6 (27,691 ) (23,490 )
NET CURRENT ASSETS 195,524 146,980
TOTAL ASSETS LESS CURRENT
LIABILITIES

195,599

147,092

CREDITORS
Amounts falling due after more than one
year

7

(11,199

)

(16,176

)
NET ASSETS 184,400 130,916

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 184,300 130,816
184,400 130,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

ABH Consulting Ltd (Registered number: 06749028)

Balance Sheet - continued
31 March 2023


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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 July 2023 and were signed by:





M D Halliwell - Director


ABH Consulting Ltd (Registered number: 06749028)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

ABH Consulting 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.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 ) .

ABH Consulting Ltd (Registered number: 06749028)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2022
and 31 March 2023 3,421
DEPRECIATION
At 1 April 2022 3,309
Charge for year 37
At 31 March 2023 3,346
NET BOOK VALUE
At 31 March 2023 75
At 31 March 2022 112

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,688 -
Other debtors 87,016 88,000
Directors' current accounts 491 443
VAT 648 -
90,843 88,443

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank Loan less than 1 yr (see note 8) 4,978 4,854
Trade creditors 3,321 2,186
Tax 17,422 14,194
VAT - 1,316
Accrued expenses 1,970 940
27,691 23,490

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 8) 11,199 16,176

ABH Consulting Ltd (Registered number: 06749028)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 4,978 4,854

Amounts falling due between one and two years:
Bank loans - 1-2 years 5,102 4,977

Amounts falling due between two and five years:
Bank loans - 2-5 years 6,097 11,199

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
M D Halliwell
Balance outstanding at start of year 443 139
Amounts advanced 9,144 9,144
Amounts repaid (9,096 ) (8,840 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 491 443