REGISTERED NUMBER: 04027566 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

ABA (Construction) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D B Ash

Mrs S E Ash

SECRETARY:

Mrs S E Ash

REGISTERED OFFICE:

The Barns

Dog Trap Lane

Minety

Wiltshire

SN16 9PW

REGISTERED NUMBER:

04027566 (England and Wales)

ACCOUNTANTS:

Shave Consulting

Timothy Shave, FCCA

10 Bell Gardens

South Marston

Swindon

Wiltshire

SN3 4TB

FIXED ASSETS

Tangible assets

4

93,930

105,162

CURRENT ASSETS

Stocks

6,514

7,050

Debtors

5

297,059

35,228

Cash at bank

257,665

588,582

561,238

630,860

CREDITORS

Amounts falling due within one year

6

104,750

141,535

NET CURRENT ASSETS

456,488

489,325

TOTAL ASSETS LESS CURRENT LIABILITIES

550,418

594,487

CREDITORS

Amounts falling due after more than one year

7

(9,362

)

(19,694

)

PROVISIONS FOR LIABILITIES

(9,622

)

(11,756

)

NET ASSETS

531,434

563,037

CAPITAL AND RESERVES

Called up share capital

137

137

Retained earnings

531,297

562,900

531,434

563,037

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 6 August 2025 and were signed on its behalf by:

D B Ash - Director

1.	STATUTORY INFORMATION

ABA (Construction) Ltd 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

Plant and machinery - 25% on reducing balance

Fixtures and fittings - 15% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2024

43,287

184,696

227,983

Additions

-

5,300

5,300

Disposals

-

(4,100

)

(4,100

)

At 28 February 2025

43,287

185,896

229,183

DEPRECIATION

At 1 March 2024

-

122,821

122,821

Charge for year

-

15,071

15,071

Eliminated on disposal

-

(2,639

)

(2,639

)

At 28 February 2025

-

135,253

135,253

NET BOOK VALUE

At 28 February 2025

43,287

50,643

93,930

At 29 February 2024

43,287

61,875

105,162

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

84,845

26,583

Other debtors

212,214

8,645

297,059

35,228

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

15,606

10,918

Trade creditors

70,285

109,056

Taxation and social security

15,769

16,229

Other creditors

3,090

5,332

104,750

141,535

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

9,362

19,694