Registration number: 13894748

ABCD Online Limited

(Registration number: 13894748)

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	4,267	5,950
Current assets
Debtors	4	275	6,650
Cash at bank and in hand		30,829	21,598
		31,104	28,248
Creditors: Amounts falling due within one year	5	(3,768)	(10,853)
Net current assets		27,336	17,395
Total assets less current liabilities		31,603	23,345
Provisions for liabilities		(1,350)	(1,350)
Net assets		30,253	21,995
Capital and reserves
Called up share capital		5	5
Retained earnings		30,248	21,990
Shareholders' funds		30,253	21,995

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 15 September 2025 and signed on its behalf by:
 

.........................................

C W G Done

Director

ABCD Online Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Statutory information

ABCD Online Limited is a private company, limited by shares, domiciled in England and Wales, company number 13894748. The registered office is at 20-22 Wenlock Road, London, N1 7GU.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

ABCD Online Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

1	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

ABCD Online Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

3	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	6,732	6,732
At 31 March 2025	6,732	6,732
Depreciation
At 1 April 2024	782	782
Charge for the year	1,683	1,683
At 31 March 2025	2,465	2,465
Carrying amount
At 31 March 2025	4,267	4,267
At 31 March 2024	5,950	5,950

4

Debtors

	2025 £	2024 £
Other debtors	275	6,650
	275	6,650

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	2,456	9,241
Accruals and deferred income	1,000	1,000
Other creditors	312	612
	3,768	10,853

During the year the director provided a loan to the company the balance of this loan at the year end date was £312 (2024: £612). The loan is interest free.