Company Registration No. 07259307 (England and Wales)
ABAKUS 2 LTD
Unaudited accounts
for the year ended 31 May 2025
ABAKUS 2 LTD
Unaudited accounts
Contents
ABAKUS 2 LTD
Company Information
for the year ended 31 May 2025
Director
Bartosz Arkadiusz TRYBUS
Company Number
07259307 (England and Wales)
Registered Office
UNIT 1 WYTHENSHAWE CIVIC CENTRE
17 ROWLANDSWAY
MANCHESTER
M22 5RN
ENGLAND
Accountants
SMART ACCOUNTING (NW) LTD
239 RIBBLETON LANE
PRESTON
PR1 5EA
ABAKUS 2 LTD
Statement of financial position
as at 31 May 2025
Tangible assets
24,659
30,072
Cash at bank and in hand
54,095
64,838
Creditors: amounts falling due within one year
(48,481)
(72,117)
Net current assets
85,626
89,532
Total assets less current liabilities
110,285
119,604
Creditors: amounts falling due after more than one year
(4,172)
(7,111)
Net assets
106,113
112,493
Called up share capital
100
100
Profit and loss account
106,013
112,393
Shareholders' funds
106,113
112,493
For the year 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 director acknowledges his 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 and authorised for issue on 9 July 2025 and were signed on its behalf by
Bartosz Arkadiusz TRYBUS
Director
Company Registration No. 07259307
ABAKUS 2 LTD
Notes to the Accounts
for the year ended 31 May 2025
ABAKUS 2 LTD is a private company, limited by shares, registered in England and Wales, registration number 07259307. The registered office is UNIT 1 WYTHENSHAWE CIVIC CENTRE, 17 ROWLANDSWAY, MANCHESTER, M22 5RN, ENGLAND.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
10% on WDV
Fixtures & fittings
18% on WDV
Other tangible fixed assets
the cost of the asset can be measured reliably
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
ABAKUS 2 LTD
Notes to the Accounts
for the year ended 31 May 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
24,262
12,995
31,578
68,835
At 31 May 2025
24,262
12,995
31,578
68,835
At 1 June 2024
6,407
4,678
27,678
38,763
Charge for the year
3,214
1,497
702
5,413
At 31 May 2025
9,621
6,175
28,380
44,176
At 31 May 2025
14,641
6,820
3,198
24,659
At 31 May 2024
17,855
8,317
3,900
30,072
Amounts falling due within one year
Trade debtors
39,162
66,767
7
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
21,803
Taxes and social security
16,382
31,814
Other creditors
17,888
18,238
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
4,172
7,111
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).