1 December 2023 v2025.61.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP116800332023-12-012024-11-30116800332024-11-30116800332023-11-3011680033core:WithinOneYear2024-11-3011680033core:WithinOneYear2023-11-3011680033core:ShareCapital2024-11-3011680033core:ShareCapital2023-11-3011680033core:RetainedEarningsAccumulatedLosses2024-11-3011680033core:RetainedEarningsAccumulatedLosses2023-11-3011680033bus:Director12023-12-012024-11-3011680033bus:RegisteredOffice2023-12-012024-11-30116800332022-12-012023-11-3011680033core:PlantMachinery2023-12-0111680033core:PlantMachinery2023-12-012024-11-3011680033core:PlantMachinery2024-11-301168003312023-12-012024-11-3011680033countries:EnglandWales2023-12-012024-11-3011680033bus:AuditExemptWithAccountantsReport2023-12-012024-11-3011680033bus:PrivateLimitedCompanyLtd2023-12-012024-11-3011680033bus:SmallEntities2023-12-012024-11-3011680033bus:FullAccounts2023-12-012024-11-30
Company registration number:
11680033
ABC Assessments Limited
Unaudited Filleted Financial Statements for the year ended
30 November 2024
ABC Assessments Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of ABC Assessments Limited
Year ended
30 November 2024
As described on the statement of financial position, the Board of Directors of
ABC Assessments Limited
are responsible for the preparation of the
financial statements
for the year ended
30 November 2024
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
WD Associates
Cardinal Point
Park Road
RICKMANSWORTH
WD3 1RE
United Kingdom
Date:
18 September 2025
ABC Assessments Limited
Statement of Financial Position
30 November 2024
20242023
Note££
Fixed assets    
Tangible assets 5
1,078
  -  
Current assets    
Debtors 6
7,490
 
745
 
Investments 7
44,645
 
150,000
 
Cash at bank and in hand
55,069
 
19,184
 
107,204
 
169,929
 
Creditors: amounts falling due within one year 8
(20,217
 )
(100,172
 )
Net current assets
86,987
 
69,757
 
Total assets less current liabilities 88,065   69,757  
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
88,064
 
69,756
 
Shareholders funds
88,065
 
69,757
 
For the year ending
30 November 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
18 September 2025
, and are signed on behalf of the board by:
S Nathan
Director
Company registration number:
11680033
ABC Assessments Limited
Notes to the Financial Statements
Year ended
30 November 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
27 Old Gloucester Street
,
London
,
WC1N 3AX
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2023:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 December 2023
330
 
Additions
1,394
 
At
30 November 2024
1,724
 
Depreciation  
At
1 December 2023
330
 
Charge
316
 
At
30 November 2024
646
 
Carrying amount  
At
30 November 2024
1,078
 
At 30 November 2023 -  

6 Debtors

20242023
££
Trade debtors
7,490
 
445
 
Other debtors -  
300
 
7,490
 
745
 

7 Investments

20242023
££
Other current asset investments
44,645
 
150,000
 

8 Creditors: amounts falling due within one year

20242023
££
Amounts owed to group undertakings and undertakings in which the company has a participating interest -  
82,803
 
Taxation and social security
4,416
 
6,928
 
Other creditors
15,801
 
10,441
 
20,217
 
100,172