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Registered Number: 05037635
England and Wales

 

 

 

ABACUS CHILDRENS STORES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 30 December 2022

End date: 29 December 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 29 December 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Capital Business Consultants Limited
29 December 2023



....................................................

Capital Business Consultants Limited

2nd Floor, Sterling House
Langston Road
Loughton
IG10 3TS
16 September 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 225,690    231,381 
225,690    231,381 
Current assets      
Debtors 10,012    12,522 
Cash at bank and in hand 3,831    3,445 
13,843    15,967 
Creditors: amount falling due within one year (12,109)   (7,222)
Net current assets 1,734    8,745 
 
Total assets less current liabilities 227,424    240,126 
Creditors: amount falling due after more than one year (302,503)   (337,076)
Net assets (75,079)   (96,950)
 

Capital and reserves
     
Called up share capital 4   100 
Profit and loss account (75,079)   (97,050)
Shareholders' funds (75,079)   (96,950)
 


For the year ended 29 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 16 September 2024 and were signed by:


-------------------------------
Gabriel SAMUEL
Director
2
General Information
Abacus Childrens Stores Limited is a private company, limited by shares, registered in England and Wales, registration number 05037635, registration address 2nd Floor Sterling House, Langston Road, Loughton, Essex, IG10 3TS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 30 December 2022 146,211    20,710    76,837    243,758 
Additions      
Disposals      
Revaluations 73,789        73,789 
At 29 December 2023 220,000    20,710    76,837    317,547 
Depreciation
At 30 December 2022   14,483    71,684    86,167 
Charge for year   3,114    2,576    5,690 
On disposals      
At 29 December 2023   17,597    74,260    91,857 
Net book values
Closing balance as at 29 December 2023 220,000    3,113    2,577    225,690 
Opening balance as at 30 December 2022 220,000    6,227    5,154    231,381 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3