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Company Registration No. 11219458 (England and Wales)
ABC.LONDON.CONSTRUCTION LTD Unaudited accounts for the period from 1 March 2023 to 28 February 2024
ABC.LONDON.CONSTRUCTION LTD Unaudited accounts Contents
Page
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ABC.LONDON.CONSTRUCTION LTD Company Information for the period from 1 March 2023 to 28 February 2024
Director
Florin Ciprian Luta
Company Number
11219458 (England and Wales)
Registered Office
9 THE MEADS CHEAM SUTTON SM3 9AX ENGLAND
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ABC.LONDON.CONSTRUCTION LTD Statement of financial position as at 28 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,974 
2,854 
Current assets
Inventories
18,500 
- 
Debtors
18,410 
1,900 
Cash at bank and in hand
18,440 
112,677 
55,350 
114,577 
Creditors: amounts falling due within one year
(14,706)
(70,739)
Net current assets
40,644 
43,838 
Total assets less current liabilities
65,618 
46,692 
Creditors: amounts falling due after more than one year
(52,010)
(38,111)
Net assets
13,608 
8,581 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
13,607 
8,580 
Shareholders' funds
13,608 
8,581 
For the period ending 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 December 2024 and were signed on its behalf by
Florin Ciprian Luta Director Company Registration No. 11219458
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ABC.LONDON.CONSTRUCTION LTD Notes to the Accounts for the period from 1 March 2023 to 28 February 2024
1
Statutory information
ABC.LONDON.CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 11219458. The registered office is 9 THE MEADS, CHEAM, SUTTON, SM3 9AX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2023
532 
17,000 
17,532 
Additions
- 
25,600 
25,600 
At 28 February 2024
532 
42,600 
43,132 
Depreciation
At 1 March 2023
441 
14,237 
14,678 
Charge for the period
80 
3,400 
3,480 
At 28 February 2024
521 
17,637 
18,158 
Net book value
At 28 February 2024
11 
24,963 
24,974 
At 28 February 2023
91 
2,763 
2,854 
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ABC.LONDON.CONSTRUCTION LTD Notes to the Accounts for the period from 1 March 2023 to 28 February 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
16,510 
- 
Trade debtors
1,900 
1,900 
18,410 
1,900 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
3,179 
Obligations under finance leases and hire purchase contracts
- 
3,401 
Trade creditors
7,666 
7,365 
Taxes and social security
- 
4,875 
Loans from directors
7,040 
36,919 
Deferred income
- 
15,000 
14,706 
70,739 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
28,414 
38,111 
Obligations under finance leases and hire purchase contracts
23,596 
- 
52,010 
38,111 
8
Average number of employees
During the period the average number of employees was 3 (2023: 3).
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