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REGISTERED NUMBER: 03885308 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

ABACUS EXPRESS LIMITED

| ABACUS EXPRESS LIMITED (REGISTERED NUMBER: 03885308) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ABACUS EXPRESS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | M Hollingworth

| REGISTERED OFFICE: | 114 Burley Road

| Leeds

| West Yorkshire

| LS3 1JP

| REGISTERED NUMBER: | 03885308 (England and Wales)

| ACCOUNTANTS: | bk plus Keighley

| Chartered Certified Accountants

| Suite 1, Aireside House

| Royd Ings Avenue

| Keighley

| West Yorkshire

| BD21 4BZ

| ABACUS EXPRESS LIMITED (REGISTERED NUMBER: 03885308) |

BALANCE SHEET

30 APRIL 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 68,834 |  | 81,680 |  |

68,834 |  | 81,680 |  |

CURRENT ASSETS

Debtors | 6 | 217,686 |  | 192,149 |  |

Cash at bank | 582,338 |  | 893,142 |  |

800,024 |  | 1,085,291 |  |

CREDITORS

Amounts falling due within one year | 7 | (84,378 | ) | (287,926 | ) |

NET CURRENT ASSETS | 715,646 |  | 797,365 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 784,480 |  | 879,045 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (103,620 | ) | (63,595 | ) |

NET ASSETS | 680,860 |  | 815,450 |  |

| ABACUS EXPRESS LIMITED (REGISTERED NUMBER: 03885308) |

BALANCE SHEET - continued

30 APRIL 2025

2025 | 2024 |

| Notes | £ | £

CAPITAL AND RESERVES

Called up share capital | 9 | 25 |  | 25 |  |

Retained earnings | 680,835 |  | 815,425 |  |

SHAREHOLDERS' FUNDS | 680,860 |  | 815,450 |  |

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 director acknowledges his 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 January 2026 and were signed by:

M Hollingworth - Director

| ABACUS EXPRESS LIMITED (REGISTERED NUMBER: 03885308) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Abacus Express 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 (£).

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

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.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty years.

| INTANGIBLE ASSETS

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance and 20% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| ABACUS EXPRESS LIMITED (REGISTERED NUMBER: 03885308) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| HIRE PURCHASE AND LEASING COMMITMENTS

| Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

| Rentals payable under operating leases are charged to the profit and loss account as incurred.

| PENSION COSTS

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Contributions to the company's defined contribution pension scheme are charged to the profit and loss account in the year in which they become payable.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

| ABACUS EXPRESS LIMITED (REGISTERED NUMBER: 03885308) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 May 2024

| and 30 April 2025 | 60,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 60,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 May 2024 | 255,740 |  |

| Additions | 19,500 |  |

| Disposals | (30,418 | ) |

| At 30 April 2025 | 244,822 |  |

| DEPRECIATION

| At 1 May 2024 | 174,060 |  |

| Charge for year | 22,721 |  |

| Eliminated on disposal | (20,793 | ) |

| At 30 April 2025 | 175,988 |  |

| NET BOOK VALUE

| At 30 April 2025 | 68,834 |  |

| At 30 April 2024 | 81,680 |  |

| ABACUS EXPRESS LIMITED (REGISTERED NUMBER: 03885308) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 70,788 |  | 69,460 |  |

| Amounts owed by group undertakings | 107,944 |  | 119,966 |  |

| Other debtors | 38,954 |  | 2,723 |  |

217,686 |  | 192,149 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 14,467 |  | - |  |

| Hire purchase contracts | 20,443 |  | 20,133 |  |

| Trade creditors | 29,798 |  | 111,632 |  |

| Taxation and social security | 13,191 |  | 149,941 |  |

| Other creditors | 6,479 |  | 6,220 |  |

84,378 |  | 287,926 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 51,056 |  | - |  |

| Hire purchase contracts | 52,564 |  | 63,595 |  |

103,620 |  | 63,595 |  |

| The bank loan and overdraft are secured by a fixed and floating charge over all the assets of the company.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 20 | A Ordinary | £1 | 25 |  | 25 |  |

| 5 | B Ordinary | £1 | - |  | - |  |

25 |  | 25 |  |

| ABACUS EXPRESS LIMITED (REGISTERED NUMBER: 03885308) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 | 2024 |

| £ | £

| Ms J Dally

| Balance outstanding at start of year | (813 | ) | (561 | ) |

| Amounts advanced | 70,093 |  | 44,748 |  |

| Amounts repaid | (70,000 | ) | (45,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (720 | ) | (813 | ) |

| M Hollingworth

| Balance outstanding at start of year | (594 | ) | (322 | ) |

| Amounts advanced | 69,873 |  | 36,728 |  |

| Amounts repaid | (70,000 | ) | (37,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (721 | ) | (594 | ) |

11. | RELATED PARTY DISCLOSURES

| During the year the company rented premises from Balmoral Investments Limited, a company controlled by Ms J Dally, the rent payable being £20,000 (2024: £20,000).

| The company also paid for expenditure totalling £19,858 (2024: £13,889) on behalf of Balmoral Investments Limited.

| At 30 April 2025 Balmoral Investments Limited owed the company £107,944 (2024: £119,966).

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the director, Mr M Hollingworth.