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REGISTERED NUMBER: 04213750 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

ABW (CA) Limited

ABW (CA) Limited (Registered number: 04213750)






Contents of the Financial Statements
for the year ended 30 September 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


ABW (CA) Limited

Company Information
for the year ended 30 September 2023







DIRECTORS: M D Cathcart
J Worton





REGISTERED OFFICE: Hopkins Pharmacy
Alcester Primary Care Centre
Fields Park Drive
Alcester
Warwickshire
B49 6PX





REGISTERED NUMBER: 04213750 (England and Wales)





ACCOUNTANTS: Derek Young & Co Accountants LLP
Chartered Accountants
Estate House
Evesham Street
Redditch
Worcestershire
B97 4HP

ABW (CA) Limited (Registered number: 04213750)

Abridged Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 194,972 211,103

CURRENT ASSETS
Stocks 74,326 70,702
Debtors 410,676 303,578
Cash at bank and in hand 68,107 121,150
553,109 495,430
CREDITORS
Amounts falling due within one year 368,996 321,950
NET CURRENT ASSETS 184,113 173,480
TOTAL ASSETS LESS CURRENT
LIABILITIES

379,085

384,583

CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Retained earnings 378,085 383,583
SHAREHOLDERS' FUNDS 379,085 384,583

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2024 and were signed on its behalf by:




M D Cathcart - Director


ABW (CA) Limited (Registered number: 04213750)

Notes to the Financial Statements
for the year ended 30 September 2023

1. STATUTORY INFORMATION

ABW (CA) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of trade discounts, value added tax and any other tax based on the amounts so derived.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - over the term of the lease
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Operating leases
Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 14 ) .

ABW (CA) Limited (Registered number: 04213750)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2022
and 30 September 2023 546,585
DEPRECIATION
At 1 October 2022 335,482
Charge for year 16,131
At 30 September 2023 351,613
NET BOOK VALUE
At 30 September 2023 194,972
At 30 September 2022 211,103

5. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
In more than five years 533,582 510,450

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
950 Ordinary £1 950 950
50 A Ordinary £1 50 50
1,000 1,000

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
M D Cathcart
Balance outstanding at start of year - -
Amounts advanced 2,500 -
Amounts repaid (500 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,000 -

8. ULTIMATE CONTROLLING PARTY

The directors consider that there is no single controlling party.