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Company Registration No. 05079978 (England and Wales)
ABACUS ACCOUNTING & PAYROLL SERVICES LIMITED Unaudited accounts for the year ended 31 March 2025
ABACUS ACCOUNTING & PAYROLL SERVICES LIMITED Unaudited accounts Contents
Page
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ABACUS ACCOUNTING & PAYROLL SERVICES LIMITED Company Information for the year ended 31 March 2025
Director
Mr Mehmud Nathu
Secretary
Abacus Accounting Services
Company Number
05079978 (England and Wales)
Registered Office
66 ABBEYDALE ROAD SHEFFIELD SOUTH YORKSHIRE S7 1FD
Accountants
Abacus Accounting Services 66 Abbeydale Rd Sheffield S7 1FD
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ABACUS ACCOUNTING & PAYROLL SERVICES LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
56,250 
56,250 
Tangible assets
3,009 
3,009 
59,259 
59,259 
Current assets
Debtors
10,100 
10,100 
Cash at bank and in hand
33,393 
12,075 
43,493 
22,175 
Creditors: amounts falling due within one year
(3,624)
- 
Net current assets
39,869 
22,175 
Total assets less current liabilities
99,128 
81,434 
Creditors: amounts falling due after more than one year
(111,236)
(75,717)
Net (liabilities)/assets
(12,108)
5,717 
Capital and reserves
Called up share capital
13 
13 
Profit and loss account
(12,121)
5,704 
Shareholders' funds
(12,108)
5,717 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 December 2025 and were signed on its behalf by
Mr Mehmud Nathu Director Company Registration No. 05079978
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ABACUS ACCOUNTING & PAYROLL SERVICES LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ABACUS ACCOUNTING & PAYROLL SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05079978. The registered office is 66 ABBEYDALE ROAD, SHEFFIELD, SOUTH YORKSHIRE, S7 1FD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
56,250 
At 31 March 2025
56,250 
Amortisation
At 1 April 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
56,250 
At 31 March 2024
56,250 
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ABACUS ACCOUNTING & PAYROLL SERVICES LIMITED Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
3,009 
At 31 March 2025
3,009 
Depreciation
At 31 March 2025
- 
Net book value
At 31 March 2025
3,009 
At 31 March 2024
3,009 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,100 
10,100 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
3,624 
- 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
27,900 
43,357 
Other creditors
41,600 
20,290 
Loans from directors
41,736 
12,070 
111,236 
75,717 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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