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Company Registration No. 07259307 (England and Wales)
ABAKUS 2 LTD Unaudited accounts for the year ended 31 May 2024
ABAKUS 2 LTD Unaudited accounts Contents
Page
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ABAKUS 2 LTD Company Information for the year ended 31 May 2024
Director
Bartosz Arkadiusz TRYBUS
Company Number
07259307 (England and Wales)
Registered Office
UNIT 1 WYTHENSHAWE CIVIC CENTRE 17 ROWLANDSWAY MANCHESTER M22 5RN ENGLAND
Accountants
SMART ACCOUNTING (NW) LTD 239 RIBBLETON LANE PRESTON PR1 5EA
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ABAKUS 2 LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,072 
34,991 
Current assets
Inventories
30,044 
18,684 
Debtors
66,767 
332 
Cash at bank and in hand
64,838 
50,791 
161,649 
69,807 
Creditors: amounts falling due within one year
(72,117)
(40,034)
Net current assets
89,532 
29,773 
Total assets less current liabilities
119,604 
64,764 
Creditors: amounts falling due after more than one year
(7,111)
- 
Net assets
112,493 
64,764 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
112,393 
64,664 
Shareholders' funds
112,493 
64,764 
For the year ending 31 May 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 16 July 2024 and were signed on its behalf by
Bartosz Arkadiusz TRYBUS Director Company Registration No. 07259307
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ABAKUS 2 LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
ABAKUS 2 LTD is a private company, limited by shares, registered in England and Wales, registration number 07259307. The registered office is UNIT 1 WYTHENSHAWE CIVIC CENTRE, 17 ROWLANDSWAY, MANCHESTER, M22 5RN, 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 year, 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.
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:
Plant & machinery
10% on WDV
Motor vehicles
20% on WDV
Fixtures & fittings
18% on WDV
Other tangible fixed assets
the cost of the asset can be measured reliably
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2023
10,000 
At 31 May 2024
10,000 
Amortisation
At 1 June 2023
10,000 
At 31 May 2024
10,000 
Net book value
At 31 May 2024
- 
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ABAKUS 2 LTD Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
24,262 
12,995 
31,578 
68,835 
At 31 May 2024
24,262 
12,995 
31,578 
68,835 
Depreciation
At 1 June 2023
4,423 
2,599 
26,822 
33,844 
Charge for the year
1,984 
2,079 
856 
4,919 
At 31 May 2024
6,407 
4,678 
27,678 
38,763 
Net book value
At 31 May 2024
17,855 
8,317 
3,900 
30,072 
At 31 May 2023
19,839 
10,396 
4,756 
34,991 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
- 
10,049 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
332 
Trade debtors
66,767 
- 
66,767 
332 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
262 
- 
Obligations under finance leases and hire purchase contracts
21,803 
10,049 
Trade creditors
- 
8,826 
Taxes and social security
31,814 
1,713 
Other creditors
18,238 
14,747 
Loans from directors
- 
4,699 
72,117 
40,034 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,111 
- 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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