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REGISTERED NUMBER: 09911036 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Abi Laser Uk Ltd

Abi Laser Uk Ltd (Registered number: 09911036)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Abi Laser Uk Ltd

Company Information
for the Year Ended 31 January 2025







DIRECTORS: A P Reader
I A Wood





SECRETARY:





REGISTERED OFFICE: Corner House
28 Huddersfield Road
Newhey
Rochdale
Lancashire
OL16 3QF





REGISTERED NUMBER: 09911036 (England and Wales)





ACCOUNTANTS: Brian Gumbley Accountancy Services Ltd
Corner House
28 Huddersfield Road
Newhey
Rochdale
Lancashire
OL16 3QF

Abi Laser Uk Ltd (Registered number: 09911036)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 616,621 554,873

CURRENT ASSETS
Debtors 5 298,627 275,849
Cash at bank and in hand 145,955 80,526
444,582 356,375
CREDITORS
Amounts falling due within one year 6 432,201 320,643
NET CURRENT ASSETS 12,381 35,732
TOTAL ASSETS LESS CURRENT
LIABILITIES

629,002

590,605

CREDITORS
Amounts falling due after more than
one year

7

(236,895

)

(260,202

)

PROVISIONS FOR LIABILITIES (119,023 ) (107,694 )
NET ASSETS 273,084 222,709

Abi Laser Uk Ltd (Registered number: 09911036)

Balance Sheet - continued
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 105 105
Share premium 14,985 14,985
Retained earnings 257,994 207,619
SHAREHOLDERS' FUNDS 273,084 222,709

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2025 and were signed on its behalf by:





I A Wood - Director


Abi Laser Uk Ltd (Registered number: 09911036)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Abi Laser Uk Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Abi Laser Uk Ltd (Registered number: 09911036)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2024 1,018,133 12,371 54,526 13,404 1,098,434
Additions 101,436 1,003 51,938 - 154,377
At 31 January 2025 1,119,569 13,374 106,464 13,404 1,252,811
DEPRECIATION
At 1 February 2024 491,062 7,808 31,378 13,313 543,561
Charge for year 81,605 1,300 9,633 91 92,629
At 31 January 2025 572,667 9,108 41,011 13,404 636,190
NET BOOK VALUE
At 31 January 2025 546,902 4,266 65,453 - 616,621
At 31 January 2024 527,071 4,563 23,148 91 554,873

Abi Laser Uk Ltd (Registered number: 09911036)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.1.25 31.1.24
£    £   
Trade debtors 276,403 260,825
Other debtors 17,200 10,000
Prepayments 5,024 5,024
298,627 275,849

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts 152,530 138,883
Trade creditors 167,117 111,677
Tax 41,418 22,465
Other creditors 22,905 32,948
VAT 11,725 (15,958 )
Directors' current accounts 36,506 30,628
432,201 320,643

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts 236,895 260,202