REGISTERED NUMBER: 02785677 (England and Wales)

ABINGTON COURT INVESTMENTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

N P Preston

M K Preston

SECRETARY:

A J Robertson

REGISTERED OFFICE:

Stonelea

5 Cherry Lane

Great Houghton

Northampton

Northamptonshire

NN4 7AT

REGISTERED NUMBER:

02785677 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Tangible assets

4

2,810

3,550

Investment property

5

650,000

670,000

652,810

673,550

CURRENT ASSETS

Debtors

6

5,859

266

Cash at bank

46,620

51,796

52,479

52,062

CREDITORS

Amounts falling due within one year

7

7,961

2,292

NET CURRENT ASSETS

44,518

49,770

TOTAL ASSETS LESS CURRENT LIABILITIES

697,328

723,320

CREDITORS

Amounts falling due after more than one year

8

(335,791

)

(335,791

)

PROVISIONS FOR LIABILITIES

(23,385

)

(27,326

)

NET ASSETS

338,152

360,203

CAPITAL AND RESERVES

Called up share capital

100

4

Retained earnings

338,052

360,199

SHAREHOLDERS' FUNDS

338,152

360,203

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

N P Preston - Director

1.	STATUTORY INFORMATION

Abington Court Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

Straight line over 5 years

Computer equipment

-

Straight line over 5 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

29,325

793

4,505

34,623

DEPRECIATION

At 1 May 2024

28,175

793

2,105

31,073

Charge for year

173

-

567

740

At 30 April 2025

28,348

793

2,672

31,813

NET BOOK VALUE

At 30 April 2025

977

-

1,833

2,810

At 30 April 2024

1,150

-

2,400

3,550

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

670,000

Revaluations

(20,000

)

At 30 April 2025

650,000

NET BOOK VALUE

At 30 April 2025

650,000

At 30 April 2024

670,000

Fair value at 30 April 2025 is represented by:

£

Valuation in 2018

75,100

Valuation in 2019

5,470

Valuation in 2021

44,700

Valuation in 2022

15,000

Valuation in 2025

(20,000

)

Cost

529,730

650,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

5,859

266

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1

-

Other creditors

7,960

2,292

7,961

2,292

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

335,791

335,791