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Abbot Associates Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2025

Abbot Associates Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Abbot Associates Holdings Limited

Company Information

Directors | D M Chard P R Currer

Registered office | The Court Annex The Green Parkway Bristol BS34 8PD

Registered Number | 11736728

Accountants | Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Abbot Associates Holdings Limited

(Registration number: 11736728)
Balance Sheet as at 31 January 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | - | 163,676
Current assets |  |  |
Cash at bank and in hand |  | 25,706 | 1,054
Creditors: Amounts falling due within one year | 6 | (2,322) | (117,314)
Net current assets/(liabilities) |  | 23,384 | (116,260)
Net assets |  | 23,384 | 47,416
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Share premium |  | 45,706 | 45,706
Retained earnings |  | (23,322) | 710
Shareholders' funds |  | 23,384 | 47,416

Abbot Associates Holdings Limited

(Registration number: 11736728)
Balance Sheet as at 31 January 2025

For the financial year ending 31 January 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 October 2025 and signed on its behalf by:

......................................... D M Chard Director

Abbot Associates Holdings Limited

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

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Court Annex
The Green
Parkway
Bristol
BS34 8PD

These financial statements were authorised for issue by the Board on 13 October 2025.

2 | Accounting policies

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

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 financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tax

The tax expense for the period comprises current and deferred 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.

Abbot Associates Holdings Limited

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

The current 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

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

Abbot Associates Holdings Limited

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

4 | Fixed assets investments

Subsidiaries | £
Cost or valuation
At 1 February 2024 | 163,676
Impairments | (163,676)
At 31 January 2025 | -
Carrying amount
At 31 January 2025 | -
At 31 January 2024 | 163,676

5 | Debtors

| 2025 £ | 2024 £
| - | -

6 | Creditors

Due within one year | 2025 £ | 2024 £
Amounts owed to related parties | - | 101,664
Accruals and deferred income | 954 | 714
Other creditors | 1,368 | 14,936
| 2,322 | 117,314

Abbot Associates Holdings Limited

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

7 | Related party transactions

Loans from related parties

2025 | Key management £ | Total £
At start of period | 14,937 | 14,937
Advanced | 4,000 | 4,000
Repaid | (17,569) | (17,569)
At end of period | 1,368 | 1,368

2024 | Key management £ | Total £
At start of period | 26,960 | 26,960
Advanced | 61,674 | 61,674
Repaid | (73,697) | (73,697)
At end of period | 14,937 | 14,937

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.