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2021-05-01 2022-04-30 08197028 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 08197028 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 08197028 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 08197028 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 08197028 dpl-frs:Item8 2021-05-01 2022-04-30 08197028 dpl-frs:Item8 2021-04-30 08197028 dpl-frs:Item8 2022-04-30 08197028 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 08197028 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 08197028 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 08197028 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 08197028 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 08197028 dpl-frs:Item9 2021-05-01 2022-04-30 08197028 dpl-frs:Item9 2021-04-30 08197028 dpl-frs:Item9 2022-04-30 08197028 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 08197028 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 08197028 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 08197028 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Registered number: 08197028
Abomnes Ltd
ABRIDGED Financial Statements
For the Period 1 May 2022 to 31 October 2023
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Abomnes Ltd For the Period 1 May 2022 to 31 October 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Abomnes Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Abomnes Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Abomnes Ltd and state those matters that we have agreed to state to the director of Abomnes Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abomnes Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Abomnes Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Abomnes Ltd . You consider that Abomnes Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Abomnes Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
23 February 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 08197028
31 October 2023 30 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 891,917 918,022
891,917 918,022
CURRENT ASSETS
Stocks 9,103 2,154
Debtors 18,725 19,183
Cash at bank and in hand 196,993 81,057
224,821 102,394
Creditors: Amounts Falling Due Within One Year (166,006 ) (100,640 )
NET CURRENT ASSETS (LIABILITIES) 58,815 1,754
TOTAL ASSETS LESS CURRENT LIABILITIES 950,732 919,776
Creditors: Amounts Falling Due After More Than One Year (18,513 ) (39,010 )
NET ASSETS 932,219 880,766
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 932,119 880,666
SHAREHOLDERS' FUNDS 932,219 880,766
Page 2
Page 3
For the period ending 31 October 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Marc Abomnes
Director
23 February 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Abomnes Ltd Registered number 08197028 is a limited by shares company incorporated in England & Wales. The Registered Office is Crestfield Hotel, 2-4 Crestfield Street, London, WC1H 8AT.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 99 & 15 years straight line
Plant & Machinery 25% reducing balance basis
Fixtures & Fittings 20% reducing balance basis
Computer Equipment 25% reducing balance basis
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.
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.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
During the previous year the company received a Covid-19 business grant from the Retail, Hospitality and Leisure Grant Fund as administered by Camden Council.
During the previous year the company received funds from the Government coronavirus job retention scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows:
31 October 2023 30 April 2022
Office and administration 2 2
Sales, marketing and distribution 41 41
43 43
4. Tangible Assets
Total
£
Cost
As at 1 May 2022 1,148,482
Additions 14,234
As at 31 October 2023 1,162,716
Depreciation
As at 1 May 2022 230,460
Provided during the period 40,339
As at 31 October 2023 270,799
Net Book Value
As at 31 October 2023 891,917
As at 1 May 2022 918,022
5. Share Capital
31 October 2023 30 April 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
6. Dividends
31 October 2023 30 April 2022
£ £
On equity shares:
Interim dividend paid 100,000 -
Final dividend paid 245,500 -
345,500 -
Page 5