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2021-05-01 2022-04-30 10733021 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 10733021 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 10733021 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 10733021 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 10733021 dpl-frs:Item8 2021-05-01 2022-04-30 10733021 dpl-frs:Item8 2021-04-30 10733021 dpl-frs:Item8 2022-04-30 10733021 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 10733021 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 10733021 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 10733021 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 10733021 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 10733021 dpl-frs:Item9 2021-05-01 2022-04-30 10733021 dpl-frs:Item9 2021-04-30 10733021 dpl-frs:Item9 2022-04-30 10733021 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 10733021 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 10733021 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 10733021 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2022-04-30 10733021 dpl-frs:Item12 2021-05-01 2022-04-30 10733021 dpl-frs:Item12 2021-04-30 10733021 dpl-frs:Item12 2022-04-30 10733021 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 10733021 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 10733021 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 10733021 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 10733021 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 10733021 1 2021-05-01 2022-04-30 10733021 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 10733021
Above Below Ltd.
Unaudited Financial Statements
For The Year Ended 30 April 2023
ChadSan Limited
Castle House
Castle Street
Guildford
GU1 3UW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10733021
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,923 5,728
Tangible Assets 5 115 178
5,038 5,906
CURRENT ASSETS
Stocks 6 21,000 21,000
Debtors 7 32,956 18,425
Investments 8 - (2,500 )
Cash at bank and in hand 134,039 312,586
187,995 349,511
Creditors: Amounts Falling Due Within One Year 9 (61,902 ) (50,478 )
NET CURRENT ASSETS (LIABILITIES) 126,093 299,033
TOTAL ASSETS LESS CURRENT LIABILITIES 131,131 304,939
Creditors: Amounts Falling Due After More Than One Year 10 (3,617 ) (5,017 )
NET ASSETS 127,514 299,922
CAPITAL AND RESERVES
Called up share capital 11 1 1
Share premium account 394,921 392,418
Profit and Loss Account (267,408 ) (92,497 )
SHAREHOLDERS' FUNDS 127,514 299,922
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 William Watt
Director
16th February 2024
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
Above Below Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10733021 . The registered office is 3 Cheviot Road, West Norwood, London, SE27 0LF.
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 - Other Intangible
Other intangible assets are trademarks. It is amortised to profit and loss account over its estimated economic life of 10 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:
Computer Equipment 33.33% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
4. Intangible Assets
Other
£
Cost
As at 1 May 2022 8,047
As at 30 April 2023 8,047
Amortisation
As at 1 May 2022 2,319
Provided during the period 805
As at 30 April 2023 3,124
Net Book Value
As at 30 April 2023 4,923
As at 1 May 2022 5,728
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2022 189
As at 30 April 2023 189
...CONTINUED
Page 4
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Depreciation
As at 1 May 2022 11
Provided during the period 63
As at 30 April 2023 74
Net Book Value
As at 30 April 2023 115
As at 1 May 2022 178
6. Stocks
2023 2022
£ £
Finished goods 21,000 21,000
21,000 21,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 416 120
Other debtors 32,540 18,305
32,956 18,425
8. Current Asset Investments
2023 2022
£ £
Unlisted investments - (2,500)
- (2,500 )
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,447 1,988
Bank loans and overdrafts 1,400 1,400
Amounts owed to group undertakings 25,822 34,101
Other creditors 19,176 12,989
Taxation and social security 5,057 -
61,902 50,478
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10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 3,617 5,017
3,617 5,017
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
12. Related Party Transactions
Included in Other creditors is an amount of £25,822 (2022 - £34,101) owed to a company in which Mr W Watt is also a shareholder and director. The loan is unsecured and non interest bearing. 
13. Controlling Party
The company's controlling party is Mr W Watt by virtue of his ownership of 54% of the issued share capital in the company.
14. Coronavirus Government Support
During the year, the following amounts were received and recognised as grant income:
£Nil (2022: £102) of interest was covered on a Business Bounce Back loan by a Business Interruption Payment recognised under the Accrual model.
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