0 0 Abbeywood Estates Limited 04026660 false 2024-08-01 2025-07-31 2025-07-31 The principal activity of the company is was that of the rental of investment properties. Digita Accounts Production Advanced 6.30.9574.0 true 04026660 2024-08-01 2025-07-31 04026660 2025-07-31 04026660 bus:CompanySecretaryDirector1 1 2025-07-31 04026660 core:FinancialAssetsDesignatedFairValueThroughProfitOrLoss core:Non-currentFinancialInstruments 2025-07-31 04026660 core:CurrentFinancialInstruments 2025-07-31 04026660 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 04026660 core:MotorVehicles 2025-07-31 04026660 core:OtherPropertyPlantEquipment 2025-07-31 04026660 bus:SmallEntities 2024-08-01 2025-07-31 04026660 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 04026660 bus:FilletedAccounts 2024-08-01 2025-07-31 04026660 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04026660 bus:RegisteredOffice 2024-08-01 2025-07-31 04026660 bus:CompanySecretaryDirector1 2024-08-01 2025-07-31 04026660 bus:CompanySecretaryDirector1 1 2024-08-01 2025-07-31 04026660 bus:Director2 2024-08-01 2025-07-31 04026660 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04026660 bus:Agent1 2024-08-01 2025-07-31 04026660 core:ComputerEquipment 2024-08-01 2025-07-31 04026660 core:MotorVehicles 2024-08-01 2025-07-31 04026660 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 04026660 core:PlantMachinery 2024-08-01 2025-07-31 04026660 countries:England 2024-08-01 2025-07-31 04026660 2024-07-31 04026660 bus:CompanySecretaryDirector1 1 2024-07-31 04026660 core:MotorVehicles 2024-07-31 04026660 core:OtherPropertyPlantEquipment 2024-07-31 04026660 2023-08-01 2024-07-31 04026660 2024-07-31 04026660 bus:CompanySecretaryDirector1 1 2024-07-31 04026660 core:CurrentFinancialInstruments 2024-07-31 04026660 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 04026660 core:MotorVehicles 2024-07-31 04026660 core:OtherPropertyPlantEquipment 2024-07-31 04026660 bus:CompanySecretaryDirector1 1 2023-08-01 2024-07-31 04026660 bus:CompanySecretaryDirector1 1 2023-07-31 xbrli:pure iso4217:GBP

Registration number: 04026660

Abbeywood Estates Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025

Abbeywood Estates Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 10

Abbeywood Estates Limited

Company Information

Directors | Mrs Patricia Fowler Mr Nathan George Fowler

Company secretary | Mrs Patricia Fowler

Registered office | 46 Mead Road Stoke Gifford Bristol BS34 8PS

Accountants | Burton Sweet Business and Rural Services Limited Chartered CertifiedCornerstone House Midland Way Thornbury Bristol BS35 2BS

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Abbeywood Estates Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Abbeywood Estates Limited for the year ended 31 July 2025 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Abbeywood Estates Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Abbeywood Estates Limited and state those matters that we have agreed to state to the Board of Directors of Abbeywood Estates Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abbeywood Estates Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Abbeywood Estates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Abbeywood Estates Limited. You consider that Abbeywood Estates Limited 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 accounts of Abbeywood Estates Limited. 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 accounts.

......................................
Burton Sweet Business and Rural Services Limited
Chartered Certified
Cornerstone House
Midland Way
Thornbury
Bristol
BS35 2BS

9 January 2026

Abbeywood Estates Limited

(Registration number: 04026660)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,126 | 2,681
Investment property | 5 | 269,500 | 407,000
Other financial assets | 6 | 291,605 | 182,460
|  | 562,231 | 592,141
Current assets |  |  |
Debtors | 7 | 123,624 | 248,588
Cash at bank and in hand |  | 983,392 | 667,770
|  | 1,107,016 | 916,358
Creditors: Amounts falling due within one year | 8 | (11,439) | (8,140)
Net current assets |  | 1,095,577 | 908,218
Total assets less current liabilities |  | 1,657,808 | 1,500,359
Provisions for liabilities |  | (44,832) | (23,885)
Net assets |  | 1,612,976 | 1,476,474
Capital and reserves |  |  |
Called up share capital |  | 100,000 | 100,000
Share premium reserve |  | 718,631 | 718,631
Retained earnings |  | 794,345 | 657,843
Shareholders' funds |  | 1,612,976 | 1,476,474

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Abbeywood Estates Limited

(Registration number: 04026660)
Balance Sheet as at 31 July 2025

Approved and authorised by the Board on 9 January 2026 and signed on its behalf by:

......................................... Mrs Patricia Fowler Company secretary and director

Abbeywood Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
46 Mead Road
Stoke Gifford
Bristol
BS34 8PS

These financial statements were authorised for issue by the Board on 9 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
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.

Abbeywood Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% straight line

Abbeywood Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Motor vehicles | 20% straight line
Computer equipment | 33% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Abbeywood Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Tangible assets

| Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 August 2024 | 22,190 | 29,539 | 51,729
Additions | - | 727 | 727
At 31 July 2025 | 22,190 | 30,266 | 52,456
Depreciation
At 1 August 2024 | 20,711 | 28,337 | 49,048
Charge for the year | 1,479 | 803 | 2,282
At 31 July 2025 | 22,190 | 29,140 | 51,330
Carrying amount
At 31 July 2025 | - | 1,126 | 1,126
At 31 July 2024 | 1,479 | 1,202 | 2,681

5 | Investment properties

| 2025 £
At 1 August | 407,000
Disposals | (137,500)
At 31 July | 269,500

There has been no valuation of investment property by an independent valuer.

Abbeywood Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 August 2024 | 182,460 | 182,460
Fair value adjustments | 89,124 | 89,124
Additions | 33,988 | 33,988
Disposals | (13,967) | (13,967)
At 31 July 2025 | 291,605 | 291,605
Impairment
Carrying amount
At 31 July 2025 | 291,605 | 291,605

7 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 123,624 | 248,588
| 123,624 | 248,588

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 8,074 | 4,935
Accruals and deferred income | 3,365 | 3,205
| 11,439 | 8,140

Abbeywood Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

9 | Related party transactions

Transactions with directors

2025 | At 1 August 2024 £ | Advances to director £ | Repayments by director £ | At 31 July 2025 £
Overdrawn Loan | 86,542 | 386,980 | (352,033) | 121,489

2024 | At 1 August 2023 £ | Advances to director £ | Repayments by director £ | At 31 July 2024 £
Overdrawn Loan | 483,137 | 426,434 | (823,029) | 86,542