REGISTERED NUMBER: 06061989 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

ABACUS FINANCIAL MANAGEMENT

SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

S Dad

Registered office:

3 Shelly Road

High Wycombe

Buckinghamshire

HP11 2UP

Registered number:

06061989 (England and Wales)

Accountants:

S G Beale and Co

Chartered Accountants

1 Kille House

Chinnor Road

Thame

Oxfordshire

OX9 3NU

FIXED ASSETS

2,145,000

Investment property

4

2,145,000

CURRENT ASSETS

429,264

Debtors

5

520,229

5,173

Cash at bank

10

434,437

520,239

CREDITORS

158,993

Amounts falling due within one year

6

170,216

275,444

NET CURRENT ASSETS

350,023

2,420,444

TOTAL ASSETS LESS CURRENT LIABILITIES

2,495,023

CREDITORS

(1,477,912

)

Amounts falling due after more than one year

7

(1,552,552

)

(166,660

)

PROVISIONS FOR LIABILITIES

9

(166,660

)

775,872

NET ASSETS

775,811

CAPITAL AND RESERVES

100

Called up share capital

10

100

676,426

Fair value reserve

11

676,426

99,346

Retained earnings

11

99,285

775,872

SHAREHOLDERS' FUNDS

775,811

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11th December 2025 and were signed by:

S Dad - Director

1.	STATUTORY INFORMATION

Abacus Financial Management Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

Fair value

At 1st April 2024

and 31st March 2025

2,145,000

Net book value

At 31st March 2025

2,145,000

At 31st March 2024

2,145,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Loan account: DNA Money

Limited

7,500

7,500

Loan Account : S Dad Limited

512,729

421,764

520,229

429,264

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,681

4,900

Corporation tax

33,457

34,680

Loan Account : Isotope

Medical Limited

115,860

115,860

Directors' current accounts

595

595

Accruals and deferred income

5,623

2,958

170,216

158,993

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

21,000

21,000

Bank loans more 5 yr by instal

1,796

6,012

Other loans more 5yrs non-inst

1,529,756

1,450,900

1,552,552

1,477,912

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

1,529,756

1,450,900

Repayable by instalments

Bank loans more 5 yr by instal

1,796

6,012

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

1,529,756

1,450,900

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Other timing differences

166,660

166,660

Deferred

tax

£

Balance at 1st April 2024

166,660

Fair Value Reserve

Balance at 31st March 2025

166,660

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

11.

RESERVES

Fair

Retained

value

Totals

earnings

reserve

£

£

£

At 1st April 2024

775,772

99,346

676,426

Deficit for the year

(61

)

(61

)

At 31st March 2025

775,711

99,285

676,426

12.	ULTIMATE CONTROLLING PARTY

The controlling party is S Dad.