Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31true112024-04-01falsefalseThe principal activity of the company continued to be that of an investment holding companytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06043537 2024-04-01 2025-03-31 06043537 2023-04-01 2024-03-31 06043537 2025-03-31 06043537 2024-03-31 06043537 1 2024-04-01 2025-03-31 06043537 d:Director1 2024-04-01 2025-03-31 06043537 c:CurrentFinancialInstruments 2025-03-31 06043537 c:CurrentFinancialInstruments 2024-03-31 06043537 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 06043537 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 06043537 c:ShareCapital 2025-03-31 06043537 c:ShareCapital 2024-03-31 06043537 c:RetainedEarningsAccumulatedLosses 2025-03-31 06043537 c:RetainedEarningsAccumulatedLosses 2024-03-31 06043537 d:OrdinaryShareClass1 2024-04-01 2025-03-31 06043537 d:OrdinaryShareClass1 2025-03-31 06043537 d:OrdinaryShareClass1 2024-03-31 06043537 d:FRS102 2024-04-01 2025-03-31 06043537 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06043537 d:FullAccounts 2024-04-01 2025-03-31 06043537 d:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06043537 6 2024-04-01 2025-03-31 06043537 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 06043537














ABCORP LIMITED


 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
ABCORP LIMITED
 

CONTENTS



Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5


 
ABCORP LIMITED
REGISTERED NUMBER:06043537

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
415,000
504,000

  
415,000
504,000

Current assets
  

Debtors: amounts falling due within one year
 5 
86,139
86,139

  
86,139
86,139

Creditors: amounts falling due within one year
 6 
(143,125)
(139,821)

Net current liabilities
  
 
 
(56,986)
 
 
(53,682)

Total assets less current liabilities
  
358,014
450,318

  

Net assets
  
358,014
450,318


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
358,013
450,317

  
358,014
450,318


1

 
ABCORP LIMITED
REGISTERED NUMBER:06043537
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 December 2025.




A Skirton
Director


The notes on pages 3 to 5 form part of these financial statements.

2

 
ABCORP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Abcorp Limited is a private company, limited by shares, registered in England and Wales, registration number 06043537

The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The address of its principal business is Bighton Manor, Bighton, Alesford, Hampshire, SO24 9RA.

The principal activity of the company continued to be that of an investment holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. 

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

3

 
ABCORP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Fixed asset investments





Listed investments

£



Valuation


At 1 April 2024
504,000


Revaluations
(89,000)



At 31 March 2025
415,000





5.


Debtors

2025
2024
£
£


Other debtors
86,139
86,139



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
140,485
137,421

Accruals
2,640
2,400

143,125
139,821



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1.00
1
1


4

 
ABCORP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Related party transactions

During the year, the director made additional working capital loans to the company of £3,064
(2024 - £2,776), and received a repayment of £Nil (2024 - £10,000) in respect of this. At the year end the company owed £140,485 (2024 - £137,421) to the director in respect of the loan granted. There are no fixed terms of repayment, nor is any interest charged.


9.


Post balance sheet events

On 1 April 2025 and 1 September 2025, approximately 9% and 14% respectively of the shares held as fixed asset investments were withdrawn by a court order and remuneration was received for these shares on 1 May 2025 and 17 September 2025.  

 
5