Company registration number 14045677 (England and Wales)
ABERTEG LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
ABERTEG LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
ABERTEG LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
28 February 2025
29 February 2024
Notes
£
£
£
£
Current assets
Work in progress
3
80,226
61,082
Cash at bank and in hand
187,644
92,231
267,870
153,313
Creditors: amounts falling due within one year
4
(33,392)
(16,505)
Net current assets
234,478
136,808
Capital and reserves
Called up share capital
5
10
10
Profit and loss reserves
234,468
136,798
Total equity
234,478
136,808

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

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has 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 and signed by the director and authorised for issue on 5 November 2025
Mr D S M Edwards
Director
Company Registration No. 14045677
ABERTEG LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

Aberteg Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2 Riverside Court, Dee Banks, Great Boughton, Chester, CH3 5UX.

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 principle accounting policies adopted are set out below.

1.2
Turnover

Turnover shown in the profit and loss account represents professional fee income at invoice value.

1.3
Work in progress

Work in progress is included to reflect the recoverability of the professional services provided but not invoiced at the accounting period end. Work in progress is recognised by reference to the stage of completion of the contracts for professional services. The movement in work in progress is shown as an adjustment in the profit and loss account.

1.4
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. Bank overdrafts are shown within borrowings in current liabilities.

1.5
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.

ABERTEG LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as they fall due.
2
Employees and directors

The company had no employees during the period. The company had one director during the period.

3
Work in progress
2025
2024
£
£
Work in progress
80,226
61,082
4
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
30,090
14,694
Other taxation and social security
1,493
-
0
Other creditors
259
311
Accruals and deferred income
1,550
1,500
33,392
16,505
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10
10
10
10
6
Related party transactions

At 28 February 2025 an amount of £259 was due from the company to Mr DSM Edwards, being the balance on his director's current account with the company, shown in other creditors.

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