2024-04-012025-03-312025-03-31false12704882ABACUS QUANTUM SOLUTIONS 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ABACUS QUANTUM SOLUTIONS LTD

Registered Number
12704882
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

ABACUS QUANTUM SOLUTIONS LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

HOLMAN, Kathleen
HOLMAN, Steven

Registered Address

Piccadilly Business Centre Aldow Enterprise Park
Blackett Street
Manchester
M12 6AE

Registered Number

12704882 (England and Wales)
ABACUS QUANTUM SOLUTIONS LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets32,5721,891
2,5721,891
Current assets
Debtors417,03124,995
Cash at bank and on hand47,30264,923
64,33389,918
Creditors amounts falling due within one year5(45,823)(44,328)
Net current assets (liabilities)18,51045,590
Total assets less current liabilities21,08247,481
Provisions for liabilities6(643)(359)
Net assets20,43947,122
Capital and reserves
Called up share capital100100
Profit and loss account20,33947,022
Shareholders' funds20,43947,122
The financial statements were approved and authorised for issue by the Board of Directors on 2 May 2025, and are signed on its behalf by:
HOLMAN, Steven
Director
Registered Company No. 12704882
ABACUS QUANTUM SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 243,9883,988
Additions1,5381,538
At 31 March 255,5265,526
Depreciation and impairment
At 01 April 242,0972,097
Charge for year857857
At 31 March 252,9542,954
Net book value
At 31 March 252,5722,572
At 31 March 241,8911,891
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables16,12424,368
Prepayments and accrued income907627
Total17,03124,995
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables216537
Taxation and social security44,75043,421
Other creditors857370
Total45,82344,328
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)643359
Total643359