2023-04-012024-03-312024-03-31false01418290Abna Equipment and Tool Hire 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Abna Equipment and Tool Hire Limited

Registered Number
01418290
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Abna Equipment and Tool Hire Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Andrew John Baker
Janette Kim Baker

Company Secretary

Andrew John Baker

Registered Address

Unit 3 The Old Flour Mill
Queen Street
Emsworth
PO10 7BT

Registered Number

01418290 (England and Wales)
Abna Equipment and Tool Hire Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-153
-153
Current assets
Stocks100100
Debtors3,7061,402
Cash at bank and on hand1,2223,148
5,0284,650
Creditors amounts falling due within one year(9,706)(8,125)
Net current assets (liabilities)(4,678)(3,475)
Total assets less current liabilities(4,678)(3,322)
Provisions for liabilities-(29)
Net assets(4,678)(3,351)
Capital and reserves
Called up share capital818818
Profit and loss account(5,496)(4,169)
Shareholders' funds(4,678)(3,351)
The financial statements were approved and authorised for issue by the Board of Directors on 8 October 2024, and are signed on its behalf by:
Andrew John Baker
Director
Registered Company No. 01418290
Abna Equipment and Tool Hire Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The directors believe that the company is a going concern due to the continued support of the directors through the funding they have provided to the company through their loan accounts.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings10-
Office Equipment-3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2367,871
At 31 March 2467,871
Depreciation and impairment
At 01 April 2367,718
Charge for year153
At 31 March 2467,871
Net book value
At 31 March 24-
At 31 March 23153