Abinger Court Residents Company Ltd 29/09/2025 iXBRL

Company registration number: 00952660

Abinger Court Residents Company Ltd

Unaudited filleted financial statements

29 September 2025

Abinger Court Residents Company Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Abinger Court Residents Company Ltd

Directors and other information


	Directors	Dr A L Knaggs
		Ms J Stead


	Company number	00952660


	Registered office	Colin Bibra Estate Agents Limited
		204 Northfield Avenue
		London
		W13 9SJ


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Road
		Vaughan Chambers
		Harpenden
		AL5 4EE

Abinger Court Residents Company Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Abinger Court Residents Company Ltd

Year ended 29 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Abinger Court Residents Company Ltd for the year ended 29 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Abinger Court Residents Company Ltd, as a body, in accordance with the terms of our engagement letter dated 13 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Abinger Court Residents Company Ltd and state those matters that we have agreed to state to the board of directors of Abinger Court Residents Company Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abinger Court Residents Company Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Abinger Court Residents Company Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Abinger Court Residents Company Ltd. You consider that Abinger Court Residents Company Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Abinger Court Residents Company Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Road

Vaughan Chambers

Harpenden

AL5 4EE

2 January 2026

Abinger Court Residents Company Ltd

Statement of financial position

29 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	5,102		5,102
		_______		_______
			5,102		5,102

Current assets
Cash at bank and in hand		5,609		7,298
		_______		_______
		5,609		7,298
Creditors: amounts falling due
within one year	6	( 4,398)		( 6,087)
		_______		_______
Net current assets			1,211		1,211
			_______		_______
Total assets less current liabilities			6,313		6,313

			_______		_______
Net assets			6,313		6,313
			_______		_______

Capital and reserves
Called up share capital			2,400		2,400
Share premium account			3,913		3,913
			_______		_______
Shareholders funds			6,313		6,313
			_______		_______

For the year ending 29 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 January 2026 , and are signed on behalf of the board by:

Dr A L Knaggs Ms J Stead

Director Director

Company registration number: 00952660

Abinger Court Residents Company Ltd

Notes to the financial statements

Year ended 29 September 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Colin Bibra Estate Agents Limited, 204 Northfield Avenue, London, W13 9SJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and investment properties measured at fair value through profit or loss.The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. 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. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subseqeunt accumulated depreciation and subsequent accumulated impairment losses.An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Freehold property	Total
	£	£
Cost
At 30 September 2024 and 29 September 2025	5,102	5,102
	_______	_______
Depreciation
At 30 September 2024 and 29 September 2025	-	-
	_______	_______
Carrying amount
At 29 September 2025	5,102	5,102
	_______	_______
At 29 September 2024	5,102	5,102
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	4,398	6,087
	_______	_______