23 23 ABa Quality Monitoring Limited 03137768 false 2024-03-01 2025-02-28 2025-02-28 The principal activity of the company is that of Quality Monitoring of a client's perception of service that the public require Digita Accounts Production Advanced 6.30.9574.0 true 03137768 2024-03-01 2025-02-28 03137768 2025-02-28 03137768 bus:Director3 1 2025-02-28 03137768 core:CurrentFinancialInstruments 2025-02-28 03137768 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 03137768 core:FurnitureFittingsToolsEquipment 2025-02-28 03137768 core:MotorVehicles 2025-02-28 03137768 bus:SmallEntities 2024-03-01 2025-02-28 03137768 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 03137768 bus:FilletedAccounts 2024-03-01 2025-02-28 03137768 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 03137768 bus:RegisteredOffice 2024-03-01 2025-02-28 03137768 bus:Director3 2024-03-01 2025-02-28 03137768 bus:Director3 1 2024-03-01 2025-02-28 03137768 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 03137768 core:FurnitureFittings 2024-03-01 2025-02-28 03137768 core:FurnitureFittingsToolsEquipment 2024-03-01 2025-02-28 03137768 core:MotorVehicles 2024-03-01 2025-02-28 03137768 core:OfficeEquipment 2024-03-01 2025-02-28 03137768 countries:AllCountries 2024-03-01 2025-02-28 03137768 2024-02-29 03137768 bus:Director3 1 2024-02-29 03137768 core:FurnitureFittingsToolsEquipment 2024-02-29 03137768 core:MotorVehicles 2024-02-29 03137768 2023-03-01 2024-02-29 03137768 2024-02-29 03137768 core:CurrentFinancialInstruments 2024-02-29 03137768 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 03137768 core:FurnitureFittingsToolsEquipment 2024-02-29 03137768 core:MotorVehicles 2024-02-29 xbrli:pure iso4217:GBP

Registration number: 03137768

ABa Quality Monitoring Limited
Unaudited Financial Statements
for the Year Ended 28 February 2025

ABa Quality Monitoring Limited

Contents

Statement of Financial Position | 1
Notes to the Financial Statements | 2 to 5

ABa Quality Monitoring Limited

(Registration number: 03137768)
Statement of Financial Position as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 73,447 | 90,563
Investments | 5 | 551,588 | 689,238
|  | 625,035 | 779,801
Current assets |  |  |
Debtors | 6 | 346,137 | 294,297
Cash at bank and in hand |  | 132,398 | 225,287
|  | 478,535 | 519,584
Creditors: Amounts falling due within one year | 7 | (85,739) | (91,106)
Net current assets |  | 392,796 | 428,478
Total assets less current liabilities |  | 1,017,831 | 1,208,279
Provisions for liabilities |  | (26,665) | (26,665)
Net assets |  | 991,166 | 1,181,614
Capital and reserves |  |  |
Called up share capital |  | 250,103 | 250,103
Retained earnings |  | 741,063 | 931,511
Shareholders' funds |  | 991,166 | 1,181,614

For the financial year ending 28 February 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 14 January 2026 and signed on its behalf by:

......................................... Mrs K M Jacobson Director |  |

ABa Quality Monitoring Limited

Notes to the Financial Statements for the Year Ended 28 February 2025

1 | General information

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

The address of its registered office is:
c/o Menzies LLP
One Express
1 George Leigh Street
Manchester
M4 5DL

The principal place of business is:
Unit A6 Riverview, The Embankment Business Park
Heaton Mersey
Stockport
Cheshire
SK4 3GN

These financial statements were authorised for issue by the Board on 14 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure.to which they relate.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the closing rates at the balance sheet date. All exchange differences are included in the income statement.

ABa Quality Monitoring Limited

Notes to the Financial Statements for the Year Ended 28 February 2025

Tax

The tax expense for the period comprises current 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.

Tangible assets

Tangible assets are stated in the statement of financial position 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, less any estimated residual value, over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% reducing value
Motor vehicles | 25% reducing value
Equipment | 25% reducing value

Investments

Listed investments are valued at their market value at the balance sheet date and any changes in their fair value between the previous year end or acquisition, as applicable are recognised in the income statement.
Other investments are valued at cost less impairment.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

ABa Quality Monitoring Limited

Notes to the Financial Statements for the Year Ended 28 February 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the income statement.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 23 (2024 - 23).

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 March 2024 | 523,950 | 195,901 | 719,851
Additions | 12,941 | - | 12,941
At 28 February 2025 | 536,891 | 195,901 | 732,792
Depreciation
At 1 March 2024 | 494,279 | 135,009 | 629,288
Charge for the year | 7,983 | 22,074 | 30,057
At 28 February 2025 | 502,262 | 157,083 | 659,345
Carrying amount
At 28 February 2025 | 34,629 | 38,818 | 73,447
At 29 February 2024 | 29,671 | 60,892 | 90,563

5 | Investments

| 2025 £ | 2024 £
Other investments | 551,588 | 689,238

ABa Quality Monitoring Limited

Notes to the Financial Statements for the Year Ended 28 February 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 184,073 | 138,463
Prepayments | 27,668 | 30,349
Other debtors | 134,396 | 125,485
| 346,137 | 294,297

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 6,530 | 18,563
Taxation and social security | 68,690 | 58,698
Accruals and deferred income | 4,358 | 2,067
Other creditors | 6,161 | 11,778
| 85,739 | 91,106

8 | Related party transactions

Transactions with directors

2025 | At 1 March 2024 £ | Advances to director £ | At 28 February 2025 £
Mrs K M Jacobson
The loan is interest free and repayable on demand | - | 38,037 | 38,037