Abtech Group Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 04651708

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		506,481		569,277

			506,481		569,277
CURRENT ASSETS
Debtors	5	125		114
Cash at bank and in hand		41,384		38,434

		41,509		38,548
Creditors: Amounts Falling Due Within One Year	6	(54,953 )		(50,083 )

NET CURRENT ASSETS (LIABILITIES)			(13,444 )		(11,535 )

TOTAL ASSETS LESS CURRENT LIABILITIES			493,037		557,742

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(24,700 )		(24,700 )

NET ASSETS			468,337		533,042

CAPITAL AND RESERVES
Called up share capital	9		10,000		10,000
Profit and Loss Account			458,337		523,042

SHAREHOLDERS' FUNDS			468,337		533,042

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge 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 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

Mr Anthony Butterworth

Director

10/12/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Abtech Group Limited Registered number 04651708 is a limited by shares company incorporated in England & Wales. The Registered Office is DEB House, 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.

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 comprises the invoiced value of goods and services supplied by the company, and rental income from Investment Properties, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Investment Property	0% on cost
Investment Lease	Straight line over remainder of lease
Fixtures & Fittings	25% reducing balance
Office Equipment	25% reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Land & Property
	Investment Property	Investment Lease	Fixtures & Fittings	Office Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	375,000	430,000	26,029	12,835	843,864
Additions	-	-	1,505	-	1,505

As at 31 March 2025	375,000	430,000	27,534	12,835	845,369

Depreciation
As at 1 April 2024	-	245,712	18,400	10,475	274,587
Provided during the period	-	61,428	2,283	590	64,301

As at 31 March 2025	-	307,140	20,683	11,065	338,888

...CONTINUED

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Abtech Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	375,000	122,860	6,851	1,770	506,481

As at 1 April 2024	375,000	184,288	7,629	2,360	569,277

If the investment property had been accounted for under historical cost accounting rules, the amounts would be £245,000 for both the current and prior year.

It is the company’s policy to revalue investment property annually. Any change in fair value is recognised in profit or loss during the year. The Investment Properties were purchased during earlier years at open market valuations. In the opinion of A Butterworth, director, the fair value of the Investment property at the year end remained at £375,000 based on available market evidence. If the property was to be sold at the revalued amount there would be a tax charge of £24,700.

Cost or valuation as at 31 March 2025 represented by:

	Land & Property
	Investment Property	Investment Lease	Fixtures & Fittings	Office Equipment	Total
	£	£	£	£	£
At cost	-	-	27,534	12,835	40,369
At valuation	375,000	430,000	-	-	805,000

	375,000	430,000	27,534	12,835	845,369

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	125	114

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	27,858
PAYE Creditor	2,535	2,534
VAT creditor	6,519	4,966
Wages Creditor	6,000	6,000
Accruals and deferred income	30,805	928
Directors' loan accounts	9,094	7,797

	54,953	50,083

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	24,700	24,700

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Abtech Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	24,700	24,700

Balance at 31 March 2025	24,700	24,700

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mrs Christine Butterworth	500	1,000
Mr Anthony Butterworth	500	1,000

11. Related Party Transactions

The company is controlled by Mr & Mrs Butterworth, directors and shareholders of the company.

The balance on the directors' loan account of Mr & Mrs Butterworth at 31st March 2025 was £9,094 (2024 - £7,797) due from the Company.

12. Reserves

The companies retained earnings include £105,300 of unrealised gains on an investment property, which are not available for distribution as dividends. The remaining £353,037 represent realised profits and is distributable.

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