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Registered Number: 05664649
England and Wales

 

 

 

ABACUS SYSTEMS (UK) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025
Report to the directors on the preparation of the unaudited statutory accounts of ABACUS SYSTEMS (UK) LIMITED for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ABACUS SYSTEMS (UK) LIMITED for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of ABACUS SYSTEMS (UK) LIMITED, as a body, in accordance with the terms of our engagement letter dated 06 March 2025 Our work has been undertaken solely to prepare for your approval the accounts of ABACUS SYSTEMS (UK) LIMITED and state those matters that we have agreed to state to the Board of Directors of ABACUS SYSTEMS (UK) LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ABACUS SYSTEMS (UK) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ABACUS SYSTEMS (UK) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ABACUS SYSTEMS (UK) LIMITED. You consider that ABACUS SYSTEMS (UK) LIMITED is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of ABACUS SYSTEMS (UK) LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 January 2025



....................................................
Harans & co
Harans & co

Chartered certified accountants
324 Stafford road
Croydon
Surrey
CR0 4NH
06 March 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 3,445    1,227 
3,445    1,227 
Current assets      
Cash at bank and in hand 4,696    7,928 
Creditors: amount falling due within one year (127,011)   (131,083)
Net current assets (122,315)   (123,155)
 
Total assets less current liabilities (118,870)   (121,928)
Creditors: amount falling due after more than one year (4,561)   (7,305)
Net assets (123,431)   (129,233)
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account (123,432)   (129,234)
Shareholders' funds (123,431)   (129,233)
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 06 March 2025 and were signed on its behalf by:


-------------------------------
Mr Agilio Santana Pereira
Director
2
General Information
ABACUS SYSTEMS (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05664649, registration address 14 Upwood Road, , London, SW16 5RD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 15% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 February 2024 7,415    7,415 
Additions 2,826    2,826 
Disposals  
At 31 January 2025 10,241    10,241 
Depreciation
At 01 February 2024 6,188    6,188 
Charge for year 608    608 
On disposals  
At 31 January 2025 6,796    6,796 
Net book values
Closing balance as at 31 January 2025 3,445    3,445 
Opening balance as at 01 February 2024 1,227    1,227 


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
1 Class share of £1.00 each  
 

3