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Registered Number: 11595811
England & Northern Ireland

 

 

 

ABACUS BUILDING & MAINTENANCE SOLUTIONS LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,446    1,848 
1,446    1,848 
Current assets      
Debtors 4 13,796    9,406 
Cash at bank and in hand 57    5,233 
13,853    14,639 
Creditors: amount falling due within one year 5 (6,676)   (5,136)
Net current assets 7,177    9,503 
 
Total assets less current liabilities 8,623    11,351 
Creditors: amount falling due after more than one year 6 (8,518)   (11,250)
Net assets 105    101 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 5    1 
Shareholders' funds 105    101 
 


For the year ended 30 September 2023 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 financial statements were approved by the director on 27 June 2025 and were signed by:


-------------------------------
Peter Strachan
Director
1
General Information
Abacus Building & Maintenance Solutions Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 11595811, registration address 31 Cunliffe Street, Stockport, Cheshire, SK3 9LG.

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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33.3% Straight Line
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.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 October 2022 1,261    3,393    2,008    6,662 
Additions      
Disposals      
At 30 September 2023 1,261    3,393    2,008    6,662 
Depreciation
At 01 October 2022 487    2,319    2,008    4,814 
Charge for year 133    269      402 
On disposals      
At 30 September 2023 620    2,588    2,008    5,216 
Net book values
Closing balance as at 30 September 2023 641    805      1,446 
Opening balance as at 01 October 2022 774    1,074      1,848 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 388    679 
Directors' Current Accounts 13,408    8,727 
13,796    9,406 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   1,269 
Corporation Tax 4,031    2,593 
Accrued Expenses 2,645    1,273 
Other Creditors   1 
6,676    5,136 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 8,518    11,250 
8,518    11,250 

2