Caseware UK (AP4) 2022.0.179 2022.0.179 22022-08-01falseActivities of professional membership organisations2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13506675 2022-08-01 2023-07-31 13506675 2023-07-31 13506675 2021-08-01 2022-07-31 13506675 2022-07-31 13506675 c:Director1 2022-08-01 2023-07-31 13506675 c:Director2 2022-08-01 2023-07-31 13506675 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 13506675 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 13506675 d:ShareCapital 2023-07-31 13506675 d:ShareCapital 2022-07-31 13506675 d:RetainedEarningsAccumulatedLosses 2023-07-31 13506675 d:RetainedEarningsAccumulatedLosses 2022-07-31 13506675 c:FRS102 2022-08-01 2023-07-31 13506675 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 13506675 c:FullAccounts 2022-08-01 2023-07-31 13506675 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure
Registered number: 13506675













ABDD Limited

Financial statements
Information for filing with the registrar

31 July 2023




 
ABDD Limited


Balance sheet
At 31 July 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors
  
100
-

Cash at bank and in hand
  
-
100

  
100
100

Creditors: amounts falling due within one year
  
(450)
-

Net current (liabilities)/assets
  
 
 
(350)
 
 
100

Total assets less current liabilities
  
(350)
100

  

Net (liabilities)/assets
  
(350)
100


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(450)
-

Shareholders' funds
  
(350)
100


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 February 2024.




Adrian John Dray
Bradley David Thornton
Director
Director

1

 
ABDD Limited

Registered number: 13506675
The notes on pages 3 to 4 form part of these financial statements. 

2

 
ABDD Limited
 
 

Notes to the financial statements
Year ended 31 July 2023

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Highlands, Copplestone, Credtion, EX17 5NT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

3

 
ABDD Limited
 

 
Notes to the financial statements
Year ended 31 July 2023

2.Accounting policies (continued)


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 -2).

 
4