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Company Registration No. 10732856 (England and Wales)
Abierto Ltd Unaudited accounts for the year ended 30 April 2025
Abierto Ltd Unaudited accounts Contents
Page
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Abierto Ltd Company Information for the year ended 30 April 2025
Director
Amy Conlock
Company Number
10732856 (England and Wales)
Registered Office
5 Martins Avenue Heath Charnock Chorley PR7 4DH United Kingdom
Accountants
Taylor Evans Accountancy 83 Ducie Street Manchester M1 2JQ
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Abierto Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,646 
1,636 
Current assets
Debtors
15,105 
28,455 
Cash at bank and in hand
32,400 
21,088 
47,505 
49,543 
Creditors: amounts falling due within one year
(22,370)
(28,918)
Net current assets
25,135 
20,625 
Total assets less current liabilities
26,781 
22,261 
Provisions for liabilities
Deferred tax
(412)
(409)
Net assets
26,369 
21,852 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
26,269 
21,752 
Shareholders' funds
26,369 
21,852 
For the year ending 30 April 2025 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 her 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 13 May 2025 and were signed on its behalf by
Amy Conlock Director Company Registration No. 10732856
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Abierto Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Abierto Ltd is a private company, limited by shares, registered in England and Wales, registration number 10732856. The registered office is 5 Martins Avenue, Heath Charnock, Chorley, PR7 4DH, United Kingdom.
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:
Computer equipment
25% Straight Line
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Abierto Ltd Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2024
4,882 
Additions
1,182 
At 30 April 2025
6,064 
Depreciation
At 1 May 2024
3,246 
Charge for the year
1,172 
At 30 April 2025
4,418 
Net book value
At 30 April 2025
1,646 
At 30 April 2024
1,636 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
14,300 
28,136 
Other debtors
805 
319 
15,105 
28,455 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,569 
8,617 
Taxes and social security
16,228 
20,294 
Loans from directors
569 
- 
Accruals
4 
7 
22,370 
28,918 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Jonathan Cotton
Interest free director's loan
136 
- 
136 
- 
Amy Conlock
Interest free director's loan
107 
- 
107 
- 
243 
- 
243 
- 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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