Company Registration No. 07296433 (England and Wales)
A+B BOOKKEEPING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
A+B BOOKKEEPING LIMITED
COMPANY INFORMATION
Directors
Mrs M Hutchings
Mr P A Morrish
Company number
07296433
Registered office
21 Bampton Street
Tiverton
Devon
EX16 6AA
Accountants
Apsleys Chartered Accountants
21 Bampton Street
Tiverton
Devon
EX16 6AA
A+B BOOKKEEPING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
A+B BOOKKEEPING LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
27
27
Net current assets
27
27
Capital and reserves
Called up share capital
4
4
4
Profit and loss reserves
23
23
Total equity
27
27

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved by the board of directors and authorised for issue on 7 October 2025 and are signed on its behalf by:
Mrs M Hutchings
Director
Company Registration No. 07296433
A+B BOOKKEEPING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

A+B Bookkeeping Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.3
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 0 (2024 - 0).

A+B BOOKKEEPING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Unpaid share capital
4
4
Other debtors
23
23
27
27
4
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
4 Ordinary shares of £1 each
4
4
2025-04-30 2024-05-01 false false false 07 October 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mrs M Hutchings Mr P A Morrish 07296433 2024-05-01 2025-04-30 07296433 bus:Director1 2024-05-01 2025-04-30 07296433 bus:Director2 2024-05-01 2025-04-30 07296433 bus:RegisteredOffice 2024-05-01 2025-04-30 07296433 2025-04-30 07296433 2024-04-30 07296433 core:ShareCapital 2025-04-30 07296433 core:ShareCapital 2024-04-30 07296433 core:RetainedEarningsAccumulatedLosses 2025-04-30 07296433 core:RetainedEarningsAccumulatedLosses 2024-04-30 07296433 core:ShareCapitalOrdinaryShareClass1 2025-04-30 07296433 core:ShareCapitalOrdinaryShareClass1 2024-04-30 07296433 core:CurrentFinancialInstruments 2025-04-30 07296433 core:CurrentFinancialInstruments 2024-04-30 07296433 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07296433 bus:FRS102 2024-05-01 2025-04-30 07296433 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07296433 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07296433 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP