ABIKER LIMITED


Director	ABIKER, Benjamin


Registered Address	Unit 27 Carlton Business Park
	Carlton Road
	Ashford
	TN23 1EF


Registered Number	04738199 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		529,107		530,544
			529,107		530,544
Current assets
Debtors	5	137,457		270,872
Cash at bank and on hand		88,189		96,112
		225,646		366,984
Creditors amounts falling due within one year	6	(148,347)		(298,375)
Net current assets (liabilities)			77,299		68,609
Total assets less current liabilities			606,406		599,153
Creditors amounts falling due after one year	7		(250,675)		(261,721)
Net assets			355,731		337,432
Capital and reserves
Called up share capital			1		1
Profit and loss account			355,730		337,431
Shareholders' funds			355,731		337,432

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 17 November 2025, and are signed on its behalf by:

ABIKER, Benjamin
Director
Registered Company No. 04738199

ABIKER LIMITED

Notes to the Financial Statements
for the year ended 31 March 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	10
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		7

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 24	1,068	488,301	18,048	88,496	6,236	602,149
Additions	-	573	-	125	873	1,571
Disposals	-	-	-	-	67	67
At 31 March 25	1,068	488,874	18,048	88,621	7,176	603,787
Depreciation and impairment
At 01 April 24	-	32,965	18,048	8,005	12,587	71,605
Charge for year	-	3,162	-	8,062	913	12,137
Other adjustments	-	-	-	-	(9,062)	(9,062)
At 31 March 25	-	36,127	18,048	16,067	4,438	74,680
Net book value
At 31 March 25	1,068	452,747	-	72,554	2,738	529,107
At 31 March 24	1,068	455,336	-	80,491	(6,351)	530,544

4.	Stocks
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Stocks

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	123,940	256,018
Other debtors	13,517	9,759
Prepayments and accrued income	-	5,095
Total	137,457	270,872

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	58,639	120,206
Bank borrowings and overdrafts	82,964	76,715
Taxation and social security	6,445	207
Other creditors	299	96,898
Accrued liabilities and deferred income	-	4,349
Total	148,347	298,375

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	250,675	261,721
Total	250,675	261,721