Aber Ltd - Filleted accounts

Registered number

10008949

Aber Ltd

Report and Accounts

31 March 2025

Aber Ltd
Registered number:		10008949
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,492			2,561

Current assets
Cash at bank and in hand		202			1,558

Creditors: amounts falling due within one year	4	(10,405)			(11,582)

Net current liabilities			(10,203)			(10,024)

Net liabilities			(8,711)			(7,463)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(8,712)			(7,464)

Shareholder's funds			(8,711)			(7,463)


The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Garrod
Director
Approved by the board on 11 December 2025

Aber Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).


	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the hire of goods and from the rendering of services. Turnover from the hire of equipment and rendering of services is recognised by reference to the supply of service.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Light and sound equipment	over 5 years


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted.




2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Light and sound equipment
£
	Cost
	At 1 April 2024				12,115
	At 31 March 2025				12,115

	Depreciation
	At 1 April 2024				9,554
	Charge for the year				1,069
	At 31 March 2025				10,623

	Net book value
	At 31 March 2025				1,492
	At 31 March 2024				2,561



4	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		437		450
	Other creditors		9,968		11,132
			10,405		11,582



5	Related party transactions

	During the year the director, A Garrod, contributed £312 toward company finances. The amount owed to her at the end of year is £11,971 (2020: £11,659) is included in other creditors.



6	Other information

	Aber Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5a Church Road South
	Woolton Village
	Liverpool
	England
	L25 7RJ