Company No: 09615241 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	4,916		5,532
Investments	4	62,598		95,469
		67,514		101,001
Current assets
Debtors	5	257,652		218,955
Cash at bank and in hand		100,803		36,763
		358,455		255,718
Creditors: amounts falling due within one year	6	( 324,851)		( 281,190)
Net current assets/(liabilities)		33,604		(25,472)
Total assets less current liabilities		101,118		75,529
Creditors: amounts falling due after more than one year	7	( 3,717)		( 48,317)
Provision for liabilities		( 1,229)		( 1,383)
Net assets		96,172		25,829
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		96,072		25,729
Total shareholder's funds		96,172		25,829

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Abbas Media Law Ltd (registered number: 09615241) were approved and authorised for issue by the Director on 16 December 2025. They were signed on its behalf by:

Nigel Abbas Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Abbas Media Law Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company's activities.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery etc.

3 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Fixed asset investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	8		9

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 May 2024	20,152		20,152
Additions	3,755		3,755
Disposals	( 6,690)		( 6,690)
At 30 April 2025	17,217		17,217
Accumulated depreciation
At 01 May 2024	14,620		14,620
Charge for the financial year	3,770		3,770
Disposals	( 6,089)		( 6,089)
At 30 April 2025	12,301		12,301
Net book value
At 30 April 2025	4,916		4,916
At 30 April 2024	5,532		5,532

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 May 2024	534,561
Additions	22,402
At 30 April 2025	556,963
Provisions for impairment
At 01 May 2024	439,092
Impairment	55,273
At 30 April 2025	494,365
Carrying value at 30 April 2025	62,598
Carrying value at 30 April 2024	95,469

5. Debtors

	2025		2024
	£		£
Trade debtors	75,366		106,319
Other debtors	182,286		112,636
	257,652		218,955

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	44,600		44,600
Trade creditors	20,139		12,832
Taxation and social security	187,353		153,352
Other creditors	72,759		70,406
	324,851		281,190

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	3,717		48,317

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

9. Financial commitments

Commitments

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	52,800		53,770