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Company registration number: 15325517 ABR CONSULT LTD Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 December 2024 Coveney Nicholls Limited Chartered Accountants The Old Wheel House 31/37 Church Street Reigate Surrey UK RH2 0AD
ABR CONSULT LTD Registered number:15325517
Statement of Financial Position As at 31 December 2024
|  | 2024
Note |  | £
Fixed assets |  |  |
Tangible assets | 3 |  | 174
|  |  | 174
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 14,346 |
Cash at bank and in hand | 5 | 113,899 |
|  | 128,245 |
Creditors: amounts falling due within one year | 6 | (58,469) |
Net current assets |  |  | 69,776
Total assets less current liabilities |  |  | 69,950
Net assets |  |  | 69,950
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 69,949
|  |  | 69,950
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 August 2025.
Alan Martin Rainford
Page 1
ABR CONSULT LTD Registered number:15325517
Statement of Financial Position (continued) As at 31 December 2024
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
ABR CONSULT LTD
Notes to the Financial Statements For the Year Ended 31 December 2024
1. | General information
The company is a private limited company limited by shares, registered in England and Wales. The address of the registered office is 31-37 Church Street, Reigate, Surrey, RH2 0AD. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
ABR CONSULT LTD
Notes to the Financial Statements For the Year Ended 31 December 2024 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to Page 4
ABR CONSULT LTD
Notes to the Financial Statements For the Year Ended 31 December 2024 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 217
| At 31 December 2024 | 217
| Depreciation |
| Charge for the year on owned assets | 43
| At 31 December 2024 | 43
| Net book value |
| At 31 December 2024 | 174
4. | Debtors
|  |  |  |  | 2024
|  |  |  |  | £
Page 5
ABR CONSULT LTD
Notes to the Financial Statements For the Year Ended 31 December 2024 4.Debtors (continued)
| Trade debtors | 9,486
| Prepayments and accrued income | 4,860
|  | 14,346
5. | Cash and cash equivalents
|  |  |  |  | 2024
|  |  |  |  | £
| Cash at bank and in hand | 113,899
|  | 113,899
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024
|  |  |  |  | £
| Corporation tax | 44,901
| Other taxation and social security | 11,688
| Accruals and deferred income | 1,880
|  | 58,469
7. | Director's advances, credits and guarantees
|  |  | 2024 |  |
|  | Balance brought forward | Advances/(credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr A Rainford | - | 186,148 | (186,148) | -
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