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REGISTERED NUMBER: 12188771 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

ABPM Holdings Limited

ABPM Holdings Limited (Registered number: 12188771)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ABPM Holdings Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: A R Coward
B M Coward





REGISTERED OFFICE: 587 Wells Road
Hengrove
Bristol
BS14 9BA





REGISTERED NUMBER: 12188771 (England and Wales)

ABPM Holdings Limited (Registered number: 12188771)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,753,183 1,752,959

CURRENT ASSETS
Cash at bank 24,637 29,424

CREDITORS
Amounts falling due within one year 5 397,501 405,087
NET CURRENT LIABILITIES (372,864 ) (375,663 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,380,319

1,377,296

CREDITORS
Amounts falling due after more than one
year

6

1,369,501

1,386,168
NET ASSETS/(LIABILITIES) 10,818 (8,872 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 10,718 (8,972 )
10,818 (8,872 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 9 June 2025 and were signed on its behalf by:





A R Coward - Director


ABPM Holdings Limited (Registered number: 12188771)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

ABPM Holdings Limited 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
Freehold property is held at cost which the directors believe to represent the fair value of the land owned.

The following fixed assets are depreciated over the course of their useful life using the stated accounting method listed:

- Plant and Machinery - 25% of carrying value

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

ABPM Holdings Limited (Registered number: 12188771)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 1,752,959 - 1,752,959
Additions - 299 299
At 30 September 2024 1,752,959 299 1,753,258
DEPRECIATION
Charge for year - 75 75
At 30 September 2024 - 75 75
NET BOOK VALUE
At 30 September 2024 1,752,959 224 1,753,183
At 30 September 2023 1,752,959 - 1,752,959

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 59,338 69,338
Trade creditors - 300
Taxation and social security 2,718 -
Other creditors 335,445 335,449
397,501 405,087

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 1,369,501 1,386,168

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,132,150 1,118,825

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 1,132,150 1,195,518

8. RESERVES
Retained
earnings
£   

At 1 October 2023 (8,972 )
Profit for the year 19,690
At 30 September 2024 10,718

ABPM Holdings Limited (Registered number: 12188771)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. RELATED PARTY DISCLOSURES

Included in other creditors is £215,000 (2023 : £215,000 ) owed by the company to Forward Surveying & Design Ltd, a company in which A R Coward is a director and shareholder.This loan is unsecured, interest free and has no fixed date of repayment.

Included in other creditors is £119,746 (2023 : £120,150 ) owed by the company to the directors of the company. This loan is unsecured, interest free and has no fixed date of repayment.