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Registered number: 04807591
Abtap Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04807591
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 5,000
Tangible Assets 5 1,677,963 1,601,574
Investment Properties 6 530,471 498,000
2,208,434 2,104,574
CURRENT ASSETS
Stocks 1,321,943 1,304,005
Debtors 7 38,344 90,442
Cash at bank and in hand 108,029 27,247
1,468,316 1,421,694
Creditors: Amounts Falling Due Within One Year 8 (868,037 ) (874,356 )
NET CURRENT ASSETS (LIABILITIES) 600,279 547,338
TOTAL ASSETS LESS CURRENT LIABILITIES 2,808,713 2,651,912
Creditors: Amounts Falling Due After More Than One Year 9 - (9,853 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (26,027 ) (14,799 )
NET ASSETS 2,782,686 2,627,260
CAPITAL AND RESERVES
Called up share capital 12 1 1
Fair Value Reserve 15 95,113 95,113
Profit and Loss Account 2,687,572 2,532,146
SHAREHOLDERS' FUNDS 2,782,686 2,627,260
Page 1
Page 2
For the year ending 31 May 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 Philip Peake
Director
12th 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
Abtap Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04807591 . The registered office is Abtap House, Sandown Road, Watford, Hertfordshire, WD24 7UF.
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 represents net invoiced sales of goods and services, excluding value added tax.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 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:
Freehold 2% excluding land
Plant & Machinery 25% reducing balance
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Improvements to Land & Buildings 20% on cost
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.8. Pensions
The company contributes to a work place pension scheme (NEST) in line with its obligations under auto enrolment. Contibutions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.9. 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:
2023 2022
Office and administration 2 2
Warehouse workers 16 18
18 20
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 125,000
As at 31 May 2023 125,000
Amortisation
As at 1 June 2022 120,000
Impairment losses 5,000
As at 31 May 2023 125,000
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 5,000
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 June 2022 1,651,241 13,097 15,100 92,192 1,771,630
Additions 69,935 - 32,195 - 102,130
Disposals - - (13,371 ) - (13,371 )
As at 31 May 2023 1,721,176 13,097 33,924 92,192 1,860,389
Depreciation
As at 1 June 2022 54,060 10,333 15,100 90,563 170,056
...CONTINUED
Page 4
Page 5
Provided during the period 15,372 691 8,049 1,629 25,741
Disposals - - (13,371 ) - (13,371 )
As at 31 May 2023 69,432 11,024 9,778 92,192 182,426
Net Book Value
As at 31 May 2023 1,651,744 2,073 24,146 - 1,677,963
As at 1 June 2022 1,597,181 2,764 - 1,629 1,601,574
6. Investment Property
2023
£
Fair Value
As at 1 June 2022 498,000
Additions 32,471
As at 31 May 2023 530,471
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,739 23,377
Prepayments and accrued income 13,092 14,368
Other debtors 9,513 52,697
38,344 90,442
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 643,443 528,704
Bank loans and overdrafts 12,709 151,365
Corporation tax 70,342 103,132
Other taxes and social security 111,769 53,707
Other creditors 23,962 25,361
Accruals and deferred income 1,369 1,552
Director's loan account 4,443 10,535
868,037 874,356
On 18 January 2018 the company granted a debenture in favour of the company's bankers. The director has also allowed a 1st charge on Abtap House (which is a personal asset of the director) in respect of the bank loan drawndown during the year.

9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 9,853
- 9,853
Page 5
Page 6
10. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 12,709 161,218
11. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 26,027 14,799
12. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
13. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Philip Peake 120,000 60,000
14. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 120,000 60,000
120,000 60,000
15. Reserves
Fair Value Reserve
£
As at 1 June 2022 95,113
As at 31 May 2023 95,113
The fair value reserve is an adjustment in respect of investment properties. This amount cannot be distributed to the members as it represents an un-reaslised surplus in respect of the fair value adjustment pertaining to the investment properties and has been transferred from retained earnings.
16. Related Party Transactions
P Peake, the director of the company, is the owner of the property from which the company trades. During the year the company paid rent of £48,000 (2022: £48,000) to P Peake, which is considered to be the market rental value and is in accordance with the lease.
Included in other debtors is an amount due from Abtap Direct Limited a company in which P Peake is a director. The amount due is £9,513.  The directors believes that this transaction is at arm's length.
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