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Registered Number: 13484164
England and Wales

 

 

 

ABI&AMY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 53,018    10,281 
Investments 4 272,419   
325,437    10,281 
Current assets      
Stocks 28,800   
Debtors 2,712    43,218 
Cash at bank and in hand 8,118    81,676 
39,630    124,894 
Creditors: amount falling due within one year (111,958)   (115,683)
Net current assets (72,328)   9,211 
 
Total assets less current liabilities 253,109    19,492 
Creditors: amount falling due after more than one year (246,164)  
Provisions for liabilities (201)   (1,230)
Net assets 6,744    18,262 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 6,743    18,261 
Shareholders' funds 6,744    18,262 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 income statement 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 director on 18 March 2025 and were signed by:


-------------------------------
Bunny Edward
Director
1
General Information
ABI&AMY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13484164, registration address 22 ALSTON WALK, MANCHESTER ENGLAND, M24 4LL.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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:
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 July 2023 1,000    12,812    13,812 
Additions   45,500    45,500 
Disposals    
At 30 June 2024 1,000    58,312    59,312 
Depreciation
At 01 July 2023 323    3,208    3,531 
Charge for year 200    2,563    2,763 
On disposals    
At 30 June 2024 523    5,771    6,294 
Net book values
Closing balance as at 30 June 2024 477    52,541    53,018 
Opening balance as at 01 July 2023 677    9,604    10,281 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 July 2023  
Additions 272,419    272,419 
Transfer to/from tangible fixed assets  
Disposals  
At 30 June 2024 272,419    272,419 

2