1 September 2022 false No description of principal activity Taxfiler 2023.14 12789329business:PrivateLimitedCompanyLtd2022-09-012023-10-31 127893292022-08-31 127893292022-09-012023-10-31 12789329business:AuditExemptWithAccountantsReport2022-09-012023-10-31 12789329business:AbridgedAccounts2022-09-012023-10-31 127893292023-10-31 12789329business:Director12022-09-012023-10-31 12789329business:RegisteredOffice2022-09-012023-10-31 127893292022-08-31 12789329core:WithinOneYear2023-10-31 12789329core:WithinOneYear2022-08-31 12789329core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 12789329core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 12789329core:RevaluationReservecore:PreviouslyStatedAmount2023-10-31 12789329core:RevaluationReservecore:PreviouslyStatedAmount2022-08-31 12789329core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 12789329core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 12789329core:PreviouslyStatedAmount2023-10-31 12789329core:PreviouslyStatedAmount2022-08-31 12789329business:SmallEntities2022-09-012023-10-31 12789329countries:EnglandWales2022-09-012023-10-31 12789329core:FurnitureFittings2022-09-012023-10-31 12789329core:ComputerEquipment2022-09-012023-10-31 12789329core:AcceleratedTaxDepreciationDeferredTax2023-10-31 12789329core:AcceleratedTaxDepreciationDeferredTax2022-08-31 127893292021-08-31 127893292021-09-012022-08-31 iso4217:GBP xbrli:pure
ABN Enterprises Limited Unaudited accounts Contents
Page
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ABN Enterprises Limited Company Information for the period from 1 September 2022 to 31 October 2023
Director
B E Haines
Company Number
12789329 (England and Wales)
Registered Office
c/o TFA Accountants Ltd Arena Business Centre, Holyrood Close Poole BH17 7FJ
Accountants
TFA Accountants Limited Arena Business Centre Holyrood Close Poole Dorset BH17 7FJ
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ABN Enterprises Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
1,260 
Tangible assets
- 
4,247 
- 
5,507 
Current assets
Debtors
100 
715 
Cash at bank and in hand
- 
64,762 
100 
65,477 
Creditors: amounts falling due within one year
- 
(31,977)
Net current assets
100 
33,500 
Total assets less current liabilities
100 
39,007 
Provisions for liabilities
Deferred tax
- 
(807)
Net assets
100 
38,200 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
- 
62 
Profit and loss account
- 
38,038 
Shareholders' funds
100 
38,200 
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 members have 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 February 2024 and were signed on its behalf by
B E Haines Director Company Registration No. 12789329
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ABN Enterprises Limited Notes to the Accounts for the period from 1 September 2022 to 31 October 2023
1
Statutory information
ABN Enterprises Limited is a private company, limited by shares, registered in England and Wales, registration number 12789329. The registered office is c/o TFA Accountants Ltd, Arena Business Centre, Holyrood Close, Poole, BH17 7FJ. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets are included at their revalued amount at the end of the year.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
2 years
Computer equipment
2 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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ABN Enterprises Limited Notes to the Accounts for the period from 1 September 2022 to 31 October 2023
4
Intangible fixed assets
Total 
£ 
Cost
At 1 September 2022
1,260 
Disposals
(1,260)
At 31 October 2023
- 
Amortisation
At 1 September 2022
- 
At 31 October 2023
- 
Net book value
At 31 October 2023
- 
At 31 August 2022
1,260 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2022
8,685 
Additions
748 
Disposals
(9,433)
At 31 October 2023
- 
Depreciation
At 1 September 2022
4,438 
Charge for the period
4,129 
On disposals
(8,567)
At 31 October 2023
- 
Net book value
At 31 October 2023
- 
At 31 August 2022
4,247 
6
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
- 
807 
2023 
2022 
£ 
£ 
Provision at start of period
807 
533 
(Credited)/charged to the profit and loss account
(807)
274 
Provision at end of period
- 
807 
7
Transactions with related parties
The director charged the company rent of £312 (2022: £312).
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ABN Enterprises Limited Notes to the Accounts for the period from 1 September 2022 to 31 October 2023
8
Average number of employees
During the period the average number of employees was 1 (2022: 2).
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