Abelia Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08440553 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ABELIA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr D S Rajeswari

REGISTERED OFFICE:

30 Oakington Avenue

Harrow

HA2 7JJ

REGISTERED NUMBER:

08440553 (England and Wales)

ACCOUNTANTS:

Kothari & Associates Ltd

30 Oakington Avenue

Harrow

Middlesex

HA2 7JJ

FIXED ASSETS

Tangible assets

5

71,107

983

CURRENT ASSETS

Debtors

6

551,215

220,140

Cash at bank

864,737

846,051

1,415,952

1,066,191

CREDITORS

Amounts falling due within one year

7

166,975

93,276

NET CURRENT ASSETS

1,248,977

972,915

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,320,084

973,898

CAPITAL AND RESERVES

Called up share capital

8

1,100

Retained earnings

9

1,318,984

972,798

SHAREHOLDERS' FUNDS

1,320,084

973,898

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

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

The director acknowledges her 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 29 December 2025 and were signed by:

Dr D S Rajeswari - Director

1.	STATUTORY INFORMATION

Abelia 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2024

-

2,948

Additions

78,244

6,900

85,144

At 31 March 2025

78,244

9,848

88,092

DEPRECIATION

At 1 April 2024

-

1,965

Charge for year

11,737

3,283

15,020

At 31 March 2025

11,737

5,248

16,985

NET BOOK VALUE

At 31 March 2025

66,507

4,600

71,107

At 31 March 2024

-

983

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Trade debtors

38,726

-

Amounts owed by group undertakings

506,297

220,140

Prepayments

6,192

-

551,215

220,140

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Trade creditors

-

384

Tax

92,521

69,751

Directors' current accounts

61,831

22,061

Accrued expenses

12,623

1,080

166,975

93,276

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

1,000

Ordinary

1

1,100

1,000

Preference

0.1

-

1,100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

972,798

Profit for the year

347,686

Dividends

(1,500

)

At 31 March 2025

1,318,984

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year ended 31 March 2025, the company owed the director £61,831 (2024 - £22,061). Dividends amounting to £1,500 (2024 - £nil) were paid during the course of the year.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director of the company, by virtue of owning majority shareholding in the company.