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Registered number: 01599650
Abbeyflag Limited
Financial Statements
For The Year Ended 31 March 2023
ADC Accountants Limited
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01599650
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,233 3,333
2,233 3,333
CURRENT ASSETS
Stocks 4 6,250 7,750
Debtors 5 8,344 8,240
Cash at bank and in hand 19,902 20,728
34,496 36,718
Creditors: Amounts Falling Due Within One Year 6 (18,525 ) (24,187 )
NET CURRENT ASSETS (LIABILITIES) 15,971 12,531
TOTAL ASSETS LESS CURRENT LIABILITIES 18,204 15,864
NET ASSETS 18,204 15,864
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 18,104 15,764
SHAREHOLDERS' FUNDS 18,204 15,864
Page 1
Page 2
For the year ending 31 March 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 directors acknowledge their 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 Peter Ray
Director
Mr Michael Ray
Director
15/12/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 33% Reducing balance
Motor Vehicles 33% Reducing balance
1.4. 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.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
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3. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2022 6,035 3,333 9,368
As at 31 March 2023 6,035 3,333 9,368
Depreciation
As at 1 April 2022 6,035 - 6,035
Provided during the period - 1,100 1,100
As at 31 March 2023 6,035 1,100 7,135
Net Book Value
As at 31 March 2023 - 2,233 2,233
As at 1 April 2022 - 3,333 3,333
4. Stocks
2023 2022
£ £
Stock - finished goods 6,250 7,750
6,250 7,750
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,726 7,622
Prepayments and accrued income 618 618
8,344 8,240
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 7,280 11,508
Corporation tax 3,505 3,257
Other taxes and social security 2,213 2,140
VAT 1,288 5,434
Net wages 3,739 1,348
Accruals and deferred income 500 500
18,525 24,187
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. General Information
Abbeyflag Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01599650 . The registered office is 15a Hill Street, Southport, Merseyside, PR9 0NW.
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