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ABSTRACT GROUP LIMITED

Registered Number
14193160
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

ABSTRACT GROUP LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Director | MAJID, Abdul Minan

Registered Address | 1st Floor, Harcourt House Abstract Tech Limited, The Coachworks
| 21 The Calls
| Leeds
| LS2 7EH

Registered Number | 14193160 (England and Wales)

ABSTRACT GROUP LIMITED
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 200 |  |  |  | 342
|  |  |  | 200 |  |  |  | 342
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | - |  |  |  | 19,898 |  |
Cash at bank and on hand |  | 100 |  |  |  | 100 |  |
|  | 100 |  |  |  | 19,998 |  |
Net current assets (liabilities) |  |  |  | 100 |  |  |  | 19,998
Total assets less current liabilities |  |  |  | 300 |  |  |  | 20,340
Creditors amounts falling due after one year | 5 |  |  | (4,920) |  |  |  | (9,840)
Net assets |  |  |  | (4,620) |  |  |  | 10,500
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (4,720) |  |  |  | 10,400
Shareholders' funds |  |  |  | (4,620) |  |  |  | 10,500

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 September 2025, and are signed on its behalf by:
MAJID, Abdul Minan Director Registered Company No. 14193160

ABSTRACT GROUP LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| In reaching their conclusion the directors have considered their cashflow position for a period of 12 months from the date of sign off. After consideration of all factors, the directors continue to adopt the going concern basis in preparing the financial statements.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 342 |  | 342
| Disposals | (142) |  | (142)
| At 30 April 25 | 200 |  | 200
| Net book value
| At 30 April 25 | 200 |  | 200
| At 30 April 24 | 342 |  | 342

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | - |  | 19,898
| Total | - |  | 19,898

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 4,920 |  | 9,840
| Total | 4,920 |  | 9,840

6. | Related party transactions
--- | ---
| Included within other creditors, due after more than one year, is a loan to the director of £4,920 (2024 - £9,840). The balances are interest free and repayable on demand.

7. | Controlling party
--- | ---
| This company's ultimate parent undertaking and controlling party is Echt Group Limited, a company registered in England and Wales, company number 14186173.

8. | Parent-subsidiary relationships
--- | ---
| The company, and the group headed by it, qualify as a small group and as such the parent and the group are exempt from producing group accounts. The company has taken advantage of the exemption contained in section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with the entities which are part of the Group, since 100% of the voting rights in the company are controlled within the Group.