ABK Building Consultancy Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 07192832

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		985		1,313

			985		1,313
CURRENT ASSETS
Debtors	5	4,941		1,544
Cash at bank and in hand		98,922		156,409

		103,863		157,953
Creditors: Amounts Falling Due Within One Year	6	(82,022 )		(92,157 )

NET CURRENT ASSETS (LIABILITIES)			21,841		65,796

TOTAL ASSETS LESS CURRENT LIABILITIES			22,826		67,109

NET ASSETS			22,826		67,109

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			22,824		67,107

SHAREHOLDERS' FUNDS			22,826		67,109

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A King

Director

4 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

ABK Building Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07192832 . The registered office and principal place of business is 21a More House Farm Business Centre Ditchling Road, Wivelsfield, Haywards Heath, West Sussex, RH17 7RE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Office Equipment	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Office Equipment
	£
Cost
As at 1 April 2024	11,593

As at 31 March 2025	11,593

Depreciation
As at 1 April 2024	10,280
Provided during the period	328

As at 31 March 2025	10,608

Net Book Value
As at 31 March 2025	985

As at 1 April 2024	1,313

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ABK Building Consultancy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,797	972
Other debtors	1,144	572

	4,941	1,544

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	73,394	79,712
Taxation and social security	8,628	12,445

	82,022	92,157

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