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Company Registration No. 13625291 (England and Wales)
Ab Structural Ltd Unaudited accounts for the year ended 30 September 2024
Ab Structural Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,678 
3,515 
Current assets
Debtors
28,758 
24,977 
Cash at bank and in hand
50,038 
66,340 
78,796 
91,317 
Creditors: amounts falling due within one year
(29,985)
(83,789)
Net current assets
48,811 
7,528 
Total assets less current liabilities
50,489 
11,043 
Provisions for liabilities
Deferred tax
- 
(668)
Net assets
50,489 
10,375 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
50,479 
10,365 
Shareholders' funds
50,489 
10,375 
For the year ending 30 September 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 14 May 2025 and were signed on its behalf by
Alex Byrne Director Company Registration No. 13625291
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Ab Structural Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Ab Structural Ltd is a private company, limited by shares, registered in England and Wales, registration number 13625291. The registered office is 7 Bell Yard, London, WC2A 2JR, 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
These financial statements for the year ended 30 September 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
618 
4,167 
4,785 
At 30 September 2024
618 
4,167 
4,785 
Depreciation
At 1 October 2023
170 
1,100 
1,270 
Charge for the year
448 
1,389 
1,837 
At 30 September 2024
618 
2,489 
3,107 
Net book value
At 30 September 2024
- 
1,678 
1,678 
At 30 September 2023
448 
3,067 
3,515 
- 3 -
Ab Structural Ltd Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,758 
24,768 
Accrued income and prepayments
- 
102 
Other debtors
- 
107 
28,758 
24,977 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
8,746 
6,786 
Taxes and social security
18,315 
23,795 
Other creditors
2,924 
53,208 
29,985 
83,789 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
(668)
668 
Other deferred taxation
668 
- 
- 
668 
2024 
2023 
£ 
£ 
Provision at start of year
668 
668 
Credited to the profit and loss account
(668)
- 
Provision at end of year
- 
668 
8
Loans to directors
None
9
Average number of employees
During the year the average number of employees was 1 (2023: 0).
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