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Company Registration No. 09458280 (England and Wales)
Abstract Factory Solutions Limited Unaudited accounts for the period from 1 March 2024 to 31 May 2025
Abstract Factory Solutions Limited Unaudited accounts Contents
Page
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Abstract Factory Solutions Limited Company Information for the period from 1 March 2024 to 31 May 2025
Directors
Andrew Bourne Anna Bourne
Company Number
09458280 (England and Wales)
Registered Office
1 Harold Hines Way Trentham Stoke on Trent ST4 8WJ
Accountants
Victoria Miles Accountants Stafford Education and Enterprise Park Weston Road Stafford Staffordshire ST18 0BF
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Abstract Factory Solutions Limited for the period from 1 March 2024 to 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Abstract Factory Solutions Limited for the period from 1 March 2024 to 31 May 2025 as set out on pages 5 - 8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Abstract Factory Solutions Limited, as a body, in accordance with the terms of our engagement letter dated 30 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of Abstract Factory Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Abstract Factory Solutions Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abstract Factory Solutions Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Abstract Factory Solutions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Abstract Factory Solutions Limited. You consider that Abstract Factory Solutions Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Abstract Factory Solutions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Victoria Miles Accountants Chartered Certified Accountants Stafford Education and Enterprise Park Weston Road Stafford Staffordshire ST18 0BF 17 July 2025
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Abstract Factory Solutions Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
17,415 
Current assets
Debtors
929 
43,310 
Cash at bank and in hand
5,749 
12,130 
6,678 
55,440 
Creditors: amounts falling due within one year
(6,578)
(4,301)
Net current assets
100 
51,139 
Total assets less current liabilities
100 
68,554 
Provisions for liabilities
Deferred tax
- 
(3,309)
Net assets
100 
65,245 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
- 
65,145 
Shareholders' funds
100 
65,245 
For the period ending 31 May 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 directors acknowledge their 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 of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by
Anna Bourne Director Company Registration No. 09458280
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Abstract Factory Solutions Limited Notes to the Accounts for the period from 1 March 2024 to 31 May 2025
1
Statutory information
Abstract Factory Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 09458280. The registered office is 1 Harold Hines Way, Trentham, Stoke on Trent, ST4 8WJ. The company is in the process of being wound up.
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 period, 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:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
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.
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 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.
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Abstract Factory Solutions Limited Notes to the Accounts for the period from 1 March 2024 to 31 May 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
1,535 
10,791 
29,611 
41,937 
Additions
- 
- 
1,223 
1,223 
Disposals
(1,535)
(10,791)
(30,834)
(43,160)
At 31 May 2025
- 
- 
- 
- 
Depreciation
At 1 March 2024
384 
5,392 
18,746 
24,522 
On disposals
(384)
(5,392)
(18,746)
(24,522)
At 31 May 2025
- 
- 
- 
- 
Net book value
At 31 May 2025
- 
- 
- 
- 
At 29 February 2024
1,151 
5,399 
10,865 
17,415 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
188 
1,456 
Other debtors
741 
41,854 
929 
43,310 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
- 
3,351 
Loans from directors
6,531 
- 
Accruals
47 
950 
6,578 
4,301 
7
Pension commitments
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.
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan
20,708 
- 
20,708 
- 
Loan
20,709 
- 
20,709 
- 
41,417 
- 
41,417 
- 
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Abstract Factory Solutions Limited Notes to the Accounts for the period from 1 March 2024 to 31 May 2025
9
Average number of employees
During the period the average number of employees was 1 (2024: 2).
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