2023-04-012024-03-312024-03-31false11849042ABHAT HOLDINGS LIMITED2024-10-0882990iso4217:GBPxbrli:pure118490422023-04-01118490422024-03-31118490422023-04-012024-03-31118490422022-04-01118490422023-03-31118490422022-04-012023-03-3111849042bus:SmallEntities2023-04-012024-03-3111849042bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3111849042bus:FullAccounts2023-04-012024-03-3111849042bus:PrivateLimitedCompanyLtd2023-04-012024-03-3111849042core:WithinOneYear2024-03-3111849042core:AfterOneYear2024-03-3111849042core:WithinOneYear2023-03-3111849042core:AfterOneYear2023-03-3111849042core:ShareCapital2024-03-3111849042core:SharePremium2024-03-3111849042core:RevaluationReserve2024-03-3111849042core:OtherReservesSubtotal2024-03-3111849042core:RetainedEarningsAccumulatedLosses2024-03-3111849042core:ShareCapital2023-03-3111849042core:SharePremium2023-03-3111849042core:RevaluationReserve2023-03-3111849042core:OtherReservesSubtotal2023-03-3111849042core:RetainedEarningsAccumulatedLosses2023-03-3111849042core:LandBuildings2024-03-3111849042core:PlantMachinery2024-03-3111849042core:Vehicles2024-03-3111849042core:FurnitureFittings2024-03-3111849042core:OfficeEquipment2024-03-3111849042core:NetGoodwill2024-03-3111849042core:IntangibleAssetsOtherThanGoodwill2024-03-3111849042core:ListedExchangeTraded2024-03-3111849042core:UnlistedNon-exchangeTraded2024-03-3111849042core:LandBuildings2023-03-3111849042core:PlantMachinery2023-03-3111849042core:Vehicles2023-03-3111849042core:FurnitureFittings2023-03-3111849042core:OfficeEquipment2023-03-3111849042core:NetGoodwill2023-03-3111849042core:IntangibleAssetsOtherThanGoodwill2023-03-3111849042core:ListedExchangeTraded2023-03-3111849042core:UnlistedNon-exchangeTraded2023-03-3111849042core:LandBuildings2023-04-012024-03-3111849042core:PlantMachinery2023-04-012024-03-3111849042core:Vehicles2023-04-012024-03-3111849042core:FurnitureFittings2023-04-012024-03-3111849042core:OfficeEquipment2023-04-012024-03-3111849042core:NetGoodwill2023-04-012024-03-3111849042core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3111849042core:ListedExchangeTraded2023-04-012024-03-3111849042core:UnlistedNon-exchangeTraded2023-04-012024-03-3111849042core:MoreThanFiveYears2023-04-012024-03-3111849042core:Non-currentFinancialInstruments2024-03-3111849042core:Non-currentFinancialInstruments2023-03-3111849042dpl:CostSales2023-04-012024-03-3111849042dpl:DistributionCosts2023-04-012024-03-3111849042core:LandBuildings2023-04-012024-03-3111849042core:PlantMachinery2023-04-012024-03-3111849042core:Vehicles2023-04-012024-03-3111849042core:FurnitureFittings2023-04-012024-03-3111849042core:OfficeEquipment2023-04-012024-03-3111849042dpl:AdministrativeExpenses2023-04-012024-03-3111849042core:NetGoodwill2023-04-012024-03-3111849042core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3111849042dpl:GroupUndertakings2023-04-012024-03-3111849042dpl:ParticipatingInterests2023-04-012024-03-3111849042dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3111849042core:ListedExchangeTraded2023-04-012024-03-3111849042dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3111849042core:UnlistedNon-exchangeTraded2023-04-012024-03-3111849042dpl:CostSales2022-04-012023-03-3111849042dpl:DistributionCosts2022-04-012023-03-3111849042core:LandBuildings2022-04-012023-03-3111849042core:PlantMachinery2022-04-012023-03-3111849042core:Vehicles2022-04-012023-03-3111849042core:FurnitureFittings2022-04-012023-03-3111849042core:OfficeEquipment2022-04-012023-03-3111849042dpl:AdministrativeExpenses2022-04-012023-03-3111849042core:NetGoodwill2022-04-012023-03-3111849042core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3111849042dpl:GroupUndertakings2022-04-012023-03-3111849042dpl:ParticipatingInterests2022-04-012023-03-3111849042dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3111849042core:ListedExchangeTraded2022-04-012023-03-3111849042dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3111849042core:UnlistedNon-exchangeTraded2022-04-012023-03-3111849042core:NetGoodwill2024-03-3111849042core:IntangibleAssetsOtherThanGoodwill2024-03-3111849042core:LandBuildings2024-03-3111849042core:PlantMachinery2024-03-3111849042core:Vehicles2024-03-3111849042core:FurnitureFittings2024-03-3111849042core:OfficeEquipment2024-03-3111849042core:AfterOneYear2024-03-3111849042core:WithinOneYear2024-03-3111849042core:ListedExchangeTraded2024-03-3111849042core:UnlistedNon-exchangeTraded2024-03-3111849042core:ShareCapital2024-03-3111849042core:SharePremium2024-03-3111849042core:RevaluationReserve2024-03-3111849042core:OtherReservesSubtotal2024-03-3111849042core:RetainedEarningsAccumulatedLosses2024-03-3111849042core:NetGoodwill2023-03-3111849042core:IntangibleAssetsOtherThanGoodwill2023-03-3111849042core:LandBuildings2023-03-3111849042core:PlantMachinery2023-03-3111849042core:Vehicles2023-03-3111849042core:FurnitureFittings2023-03-3111849042core:OfficeEquipment2023-03-3111849042core:AfterOneYear2023-03-3111849042core:WithinOneYear2023-03-3111849042core:ListedExchangeTraded2023-03-3111849042core:UnlistedNon-exchangeTraded2023-03-3111849042core:ShareCapital2023-03-3111849042core:SharePremium2023-03-3111849042core:RevaluationReserve2023-03-3111849042core:OtherReservesSubtotal2023-03-3111849042core:RetainedEarningsAccumulatedLosses2023-03-3111849042core:NetGoodwill2022-04-0111849042core:IntangibleAssetsOtherThanGoodwill2022-04-0111849042core:LandBuildings2022-04-0111849042core:PlantMachinery2022-04-0111849042core:Vehicles2022-04-0111849042core:FurnitureFittings2022-04-0111849042core:OfficeEquipment2022-04-0111849042core:AfterOneYear2022-04-0111849042core:WithinOneYear2022-04-0111849042core:ListedExchangeTraded2022-04-0111849042core:UnlistedNon-exchangeTraded2022-04-0111849042core:ShareCapital2022-04-0111849042core:SharePremium2022-04-0111849042core:RevaluationReserve2022-04-0111849042core:OtherReservesSubtotal2022-04-0111849042core:RetainedEarningsAccumulatedLosses2022-04-0111849042core:AfterOneYear2023-04-012024-03-3111849042core:WithinOneYear2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3111849042core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3111849042core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3111849042core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3111849042core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3111849042core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3111849042core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3111849042core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3111849042core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3111849042core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3111849042core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3111849042core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3111849042core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3111849042core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3111849042core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3111849042core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3111849042core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3111849042core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3111849042core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3111849042bus:Director12023-04-012024-03-3111849042bus:Director22023-04-012024-03-31

ABHAT HOLDINGS LIMITED

Registered Number
11849042
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ABHAT HOLDINGS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

BHAT, Arun Kumar
BHAT, Sowmya Arun

Registered Address

1 Park Gardens
Yeovil
BA20 1DW

Registered Number

11849042 (England and Wales)
ABHAT HOLDINGS LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors399,641101,091
Current asset investments102102
Cash at bank and on hand100100
99,843101,293
Creditors amounts falling due within one year4(34,767)(7,664)
Net current assets (liabilities)65,07693,629
Total assets less current liabilities65,07693,629
Net assets65,07693,629
Capital and reserves
Called up share capital202202
Profit and loss account64,87493,427
Shareholders' funds65,07693,629
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:
BHAT, Arun Kumar
Director
Registered Company No. 11849042
ABHAT HOLDINGS 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings99,641101,091
Total99,641101,091
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
4.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties34,2637,664
Accrued liabilities and deferred income504-
Total34,7677,664
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.