IRIS Accounts Production v24.1.4.33 06009028 Board of Directors 1.1.23 31.12.23 31.12.23 5.8.24 0 0 false true false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh060090282022-12-31060090282023-12-31060090282023-01-012023-12-31060090282021-12-31060090282022-01-012022-12-31060090282022-12-3106009028ns15:EnglandWales2023-01-012023-12-3106009028ns14:PoundSterling2023-01-012023-12-3106009028ns10:Director12023-01-012023-12-3106009028ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3106009028ns10:SmallEntities2023-01-012023-12-3106009028ns10:Audited2023-01-012023-12-3106009028ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3106009028ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3106009028ns10:FullAccounts2023-01-012023-12-3106009028ns10:Director22023-01-012023-12-3106009028ns10:CompanySecretary12023-01-012023-12-3106009028ns10:RegisteredOffice2023-01-012023-12-3106009028ns5:CurrentFinancialInstruments2023-12-3106009028ns5:CurrentFinancialInstruments2022-12-3106009028ns5:ShareCapital2023-12-3106009028ns5:ShareCapital2022-12-3106009028ns5:RetainedEarningsAccumulatedLosses2023-12-3106009028ns5:RetainedEarningsAccumulatedLosses2022-12-3106009028ns5:PlantMachinery2023-01-012023-12-3106009028ns5:PlantMachinery2022-12-3106009028ns5:PlantMachinery2023-12-3106009028ns5:PlantMachinery2022-12-3106009028ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3106009028ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 06009028 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

ABP RETAIL LIMITED

ABP RETAIL LIMITED (REGISTERED NUMBER: 06009028)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


ABP RETAIL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: R N Armstrong
A B Jackson





SECRETARY: S Barnes





REGISTERED OFFICE: Terrace House
Units 1-3 Denman Street East
Nottingham
NG7 3GX





REGISTERED NUMBER: 06009028 (England and Wales)





AUDITORS: Bright Brown Limited
Chartered Accountants
Statutory Auditor
Exchange House
St. Cross Lane
Newport
Isle of Wight
PO30 5BZ

ABP RETAIL LIMITED (REGISTERED NUMBER: 06009028)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8 28

CURRENT ASSETS
Stocks 70,692 76,349
Debtors 5 2,033 1,182
Cash at bank and in hand 77,755 89,681
150,480 167,212
CREDITORS
Amounts falling due within one year 6 95,537 112,289
NET CURRENT ASSETS 54,943 54,923
TOTAL ASSETS LESS CURRENT LIABILITIES 54,951 54,951

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 54,950 54,950
SHAREHOLDERS' FUNDS 54,951 54,951

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2024 and were signed on its behalf by:





R N Armstrong - Director


ABP RETAIL LIMITED (REGISTERED NUMBER: 06009028)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

ABP Retail 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 3 -10 years

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.

ABP RETAIL LIMITED (REGISTERED NUMBER: 06009028)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 3,046
DEPRECIATION
At 1 January 2023 3,018
Charge for year 20
At 31 December 2023 3,038
NET BOOK VALUE
At 31 December 2023 8
At 31 December 2022 28

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,033 1,182

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 20,938 28,248
Amounts owed to group undertakings 27,940 34,368
Taxation and social security 8,229 5,688
Other creditors 38,430 43,985
95,537 112,289

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Gavin Kelly ACA (Senior Statutory Auditor)
for and on behalf of Bright Brown Limited

8. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of The Parachute Regiment and Airborne Forces Charity (registered office: RHQ Para, Merville Barracks, Colchester, England, CO2 7UT, registered charity number 1131977).