Against Breast Cancer (Trading) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03478706

Against Breast Cancer (Trading) Limited

Filleted Financial Statements

31 December 2024

Against Breast Cancer (Trading) Limited

Directors' Report

Year ended 31 December 2024

The directors present their report and the financial statements of the company for the year ended 31 December 2024 .

Principal activities

The company is a trading subsidiary of Against Breast Cancer Limited, a company limited by guarantee. Its principal activity is the sale of goods and corporate support.

Directors

The directors who served the company during the year were as follows:

Mrs P C Leathem
Dr A J Leathem
Ms B Jones

Directors' responsibilities statement

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 24 September 2025 and signed on behalf of the board by:

Mrs B Jones Director

Registered office:

Leathem House

13 Napier Court

Barton Lane

Abingdon

Oxon

OX14 3YT

Against Breast Cancer (Trading) Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£

Current assets

Stocks		25,120	23,172
Debtors	5	22,152	46,956
Cash at bank and in hand		27,548	13,362
		--------	--------
		74,820	83,490

Creditors: amounts falling due within one year	6	74,818		83,488
		--------		--------
Net current assets			2	2
			----	----
Total assets less current liabilities			2	2
			----	----
Net assets			2	2
			----	----

Capital and reserves

Called up share capital	2	2
	----	----
Shareholder funds	2	2
	----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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 24 September 2025 , and are signed on behalf of the board by:

Mrs B Jones Director

Company registration number: 03478706

Against Breast Cancer (Trading) Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Leathem House, 13 Napier Court, Barton Lane, Abingdon, Oxon, OX14 3YT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a going concern basis as, in the opinion of the Directors the company will continue in operation for the foreseeable future.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, 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.

Income tax

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2023: 3 ).

5. Debtors

	2024	2023
	£	£
Trade debtors	22,152	46,851
Other debtors	–	105
	--------	--------
	22,152	46,956
	--------	--------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	–	3,090
Amounts owed to group undertakings and undertakings in which the company has a participating interest	62,106	64,599
Social security and other taxes	9,502	13,299
Other creditors	3,210	2,500
	--------	--------
	74,818	83,488
	--------	--------

7. Summary audit opinion

The auditor's report dated 24 September 2025 was unqualified .

The senior statutory auditor was Hazel Day BSc(Hons) FCA DChA , for and on behalf of Xeinadin Audit Limited .

8. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value
	2024	2023
	£	£
Donation to Parent Charity	83,125	189,408
Management charge payable	80,000	65,000
	--------	---------

There are no other related party transactions requiring disclosure under FRS102.

9. Controlling party

The company was under the control of its ultimate holding company, Against Breast Cancer Limited, a charitable company limited by guarantee and incorporated in England and Wales, throughout the current year.