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Registered number: 06472295
ABS (Nationwide) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Lloyd Richards Ltd
Eaton House Stoke Prior Lane
Leominster
Herefordshire
HR6 0NA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06472295
31 December 2023 31 December 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,423 13,142
10,423 13,142
CURRENT ASSETS
Debtors 5 34,604 41,147
Cash at bank and in hand 221,064 45,313
255,668 86,460
Creditors: Amounts Falling Due Within One Year 6 (145,298 ) (16,975 )
NET CURRENT ASSETS (LIABILITIES) 110,370 69,485
TOTAL ASSETS LESS CURRENT LIABILITIES 120,793 82,627
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (1,997 ) (2,497 )
NET ASSETS 118,796 80,130
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 118,696 80,030
SHAREHOLDERS' FUNDS 118,796 80,130
Page 1
Page 2
For the year ending 31 December 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 Andrew Bevan
Director
24/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ABS (Nationwide) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06472295 . The registered office is Eaton House, Stoke Prior Lane, Leominster, HR6 0NA.
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 invoiced value of sales of goods and services net of any discounts and if appropriate adjusted for accrued or deferred income.
2.3. 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:
Plant & Machinery 20% S/L
Computer Equipment 33.3% S/L
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
Corporation tax is calculated on the profit for the year adjusted for non-admissable expenses and capital allowances at the rate applicable at the balance sheet date.
Provision is made for deferred tax in the event of the net book value of assets exceeding their written down value for tax purposes.
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 administered by B & C Holdings, aka People's Partnership.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
31 December 2023 31 December 2022
Office and administration 2 2
Sales, marketing and distribution 1 1
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 13,595
As at 31 December 2023 13,595
Depreciation
As at 1 January 2023 453
Provided during the period 2,719
As at 31 December 2023 3,172
Net Book Value
As at 31 December 2023 10,423
As at 1 January 2023 13,142
5. Debtors
31 December 2023 31 December 2022
as restated
£ £
Due within one year
Trade debtors 32,322 24,258
Prepayments and accrued income 2,282 15,559
Amounts owed by associates - 1,330
34,604 41,147
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
as restated
£ £
Trade creditors 11,250 479
Corporation tax 10,969 3,948
Other taxes and social security 3,018 1,214
VAT 7,500 7,386
Company Credit card 195 128
Other creditors pension contributions 243 186
Accruals and deferred income 10,595 627
Director's loan account 1,528 3,007
Amounts owed to group undertakings 100,000 -
145,298 16,975
Page 4
Page 5
7. Deferred Taxation
The provision for deferred tax is made up as follows:
31 December 2023 31 December 2022
as restated
£ £
Other timing differences 1,997 2,497
8. Share Capital
31 December 2023 31 December 2022
as restated
£ £
Allotted, Called up and fully paid 100 100
Page 5