ABA Swansea Limited

	Page
Company Information	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

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ABA Swansea Limited

Abridged Balance Sheet

As At 30 April 2025

Abridged Balance Sheet

Registered number: 10505092

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1		1

			1		1
CURRENT ASSETS
Debtors		51,971		47,276

		51,971		47,276
Creditors: Amounts Falling Due Within One Year		(80,627 )		(42,739 )

NET CURRENT ASSETS (LIABILITIES)			(28,656 )		4,537

TOTAL ASSETS LESS CURRENT LIABILITIES			(28,655 )		4,538

NET (LIABILITIES)/ASSETS			(28,655 )		4,538

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			(28,656 )		4,537

SHAREHOLDERS' FUNDS			(28,655)		4,538

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ABA Swansea Limited

Abridged Balance Sheet (continued)

As At 30 April 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr S M Baston

Director

14 November 2025

The notes on pages 4 to 5 form part of these financial statements.

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ABA Swansea Limited

Notes to the Abridged Financial Statements

For The Year Ended 30 April 2025

Notes to the Abridged Financial Statements

1. General Information

ABA Swansea Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10505092 . The registered office is Office 4 Workspace Penarth, Albert Road, Penarth, CF64 1FD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The going concern basis has been considered to be appropriate because of the continued support of the related group companies along with future trading projections.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold

Not depreciated

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Total
	£
Cost
As at 1 May 2024	1

As at 30 April 2025	1

Net Book Value
As at 30 April 2025	1

As at 1 May 2024	1

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ABA Swansea Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 April 2025

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

6. Related Party Transactions

During the year the company received amounts from its parent, DS Holdings (Penarth) Limited, in relation to unsecured, interest free, repayable on demand loans totalling £31,324. At the balance sheet date the amount due from the company to DS Holdings (Penarth) Limited was £62,393 (2024 - £31,069).

During the year there has been no movement in the unsecured, interest free, repayable on demand loan provided to a fellow subsidiary. At the balance sheet date the amount due to the company from the fellow subsidairy was £45,000 (2024 - £45,000).

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Directors	Mr S M Baston
	Mr A S Baston

Secretary	Mrs F Scanlan

Company Number	10505092

Registered Office	Office 4 Workspace Penarth
	Albert Road
	Penarth
	CF64 1FD

Accountants	HSJ Accountants Ltd
	Severn House
	Hazell Drive
	Newport
	NP10 8FY