IRIS Accounts Production v25.4.0.155 09325070 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false Ordinary 1.00000 11973 11973 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09325070 2024-03-31 09325070 2025-03-31 09325070 2024-04-01 2025-03-31 09325070 2023-03-31 09325070 2023-04-01 2024-03-31 09325070 2024-03-31 09325070 ns15:EnglandWales 2024-04-01 2025-03-31 09325070 ns14:PoundSterling 2024-04-01 2025-03-31 09325070 ns10:Director1 2024-04-01 2025-03-31 09325070 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09325070 ns10:SmallEntities 2024-04-01 2025-03-31 09325070 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09325070 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 09325070 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09325070 ns10:FullAccounts 2024-04-01 2025-03-31 09325070 1 2024-04-01 2025-03-31 09325070 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 09325070 42 ns10:Director2 2024-04-01 2025-03-31 09325070 42 ns10:Director2 2025-03-31 09325070 ns10:Director2 2024-04-01 2025-03-31 09325070 ns10:RegisteredOffice 2024-04-01 2025-03-31 09325070 ns5:CurrentFinancialInstruments 2025-03-31 09325070 ns5:CurrentFinancialInstruments 2024-03-31 09325070 ns5:ShareCapital 2025-03-31 09325070 ns5:ShareCapital 2024-03-31 09325070 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 09325070 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 09325070 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09325070 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09325070 ns5:NetGoodwill 2024-04-01 2025-03-31 09325070 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 09325070 ns5:PlantMachinery 2024-04-01 2025-03-31 09325070 ns5:FurnitureFittings 2024-04-01 2025-03-31 09325070 ns5:ComputerEquipment 2024-04-01 2025-03-31 09325070 ns5:NetGoodwill 2024-03-31 09325070 ns5:NetGoodwill 2025-03-31 09325070 ns5:NetGoodwill 2024-03-31 09325070 ns5:PlantMachinery 2024-03-31 09325070 ns5:FurnitureFittings 2024-03-31 09325070 ns5:ComputerEquipment 2024-03-31 09325070 ns5:PlantMachinery 2025-03-31 09325070 ns5:FurnitureFittings 2025-03-31 09325070 ns5:ComputerEquipment 2025-03-31 09325070 ns5:PlantMachinery 2024-03-31 09325070 ns5:FurnitureFittings 2024-03-31 09325070 ns5:ComputerEquipment 2024-03-31 09325070 ns5:CostValuation 2024-03-31 09325070 ns5:AdditionsToInvestments 2025-03-31 09325070 ns5:DisposalsRepaymentsInvestments 2025-03-31 09325070 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 09325070 ns5:CostValuation 2025-03-31 09325070 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09325070 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 09325070 ns10:OrdinaryShareClass1 2025-03-31 09325070 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 09325070 ns10:Director1 1 2024-03-31 09325070 ns10:Director1 1 2023-03-31 09325070 ns10:Director1 1 2024-04-01 2025-03-31 09325070 ns10:Director1 1 2023-04-01 2024-03-31 09325070 ns10:Director1 1 2025-03-31 09325070 ns10:Director1 1 2024-03-31

REGISTERED NUMBER: 09325070 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 March 2025

for

ABBASIAN LIMITED

| ABBASIAN LIMITED (REGISTERED NUMBER: 09325070) |

Contents of the Financial Statements

For The Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ABBASIAN LIMITED |

Company Information

For The Year Ended 31 March 2025

| DIRECTORS: | Dr A Abbasian

| Dr S Abbasian

| REGISTERED OFFICE: | 1 Rushmills

| Bedford Road

| Northampton

| Northamptonshire

| NN4 7YB

| REGISTERED NUMBER: | 09325070 (England and Wales)

| ACCOUNTANTS: | TC Group

| 1 Rushmills

| Bedford Road

| Northampton

| Northamptonshire

| NN4 7YB

| ABBASIAN LIMITED (REGISTERED NUMBER: 09325070) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 7,336 |  | 8,468 |  |

Investments | 6 | 11,569 |  | 12,546 |  |

18,905 |  | 21,014 |  |

CURRENT ASSETS

Debtors | 7 | 14,243 |  | 15,067 |  |

Cash at bank | 60,831 |  | 47,365 |  |

75,074 |  | 62,432 |  |

CREDITORS

Amounts falling due within one year | 8 | 6,709 |  | 8,543 |  |

NET CURRENT ASSETS | 68,365 |  | 53,889 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 87,270 |  | 74,903 |  |

PROVISIONS FOR LIABILITIES | 1,394 |  | 709 |  |

NET ASSETS | 85,876 |  | 74,194 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Fair value reserve | 10 | 1,229 |  | 2,385 |  |

Retained earnings | 84,645 |  | 71,807 |  |

SHAREHOLDERS' FUNDS | 85,876 |  | 74,194 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

| ABBASIAN LIMITED (REGISTERED NUMBER: 09325070) |

Balance Sheet - continued

31 March 2025

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 Board of Directors and authorised for issue on 16 February 2026 and were signed on its behalf by:

Dr A Abbasian - Director

| ABBASIAN LIMITED (REGISTERED NUMBER: 09325070) |

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Abbasian 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.

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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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 each asset over its estimated useful life.

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

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| 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.

3. | EMPLOYEES AND DIRECTORS

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

| ABBASIAN LIMITED (REGISTERED NUMBER: 09325070) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 15,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 15,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 5,166 |  | 1,846 |  | 8,398 |  | 15,410 |  |

| DEPRECIATION

| At 1 April 2024 | 431 |  | 1,197 |  | 5,314 |  | 6,942 |  |

| Charge for year | 394 |  | 163 |  | 575 |  | 1,132 |  |

| At 31 March 2025 | 825 |  | 1,360 |  | 5,889 |  | 8,074 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,341 |  | 486 |  | 2,509 |  | 7,336 |  |

| At 31 March 2024 | 4,735 |  | 649 |  | 3,084 |  | 8,468 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 April 2024 | 12,546 |  |

| Additions | 192 |  |

| Disposals | (13 | ) |

| Revaluations | (1,156 | ) |

| At 31 March 2025 | 11,569 |  |

| NET BOOK VALUE

| At 31 March 2025 | 11,569 |  |

| At 31 March 2024 | 12,546 |  |

| ABBASIAN LIMITED (REGISTERED NUMBER: 09325070) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

6. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 March 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2024 | 2,385 |  |

| Valuation in 2025 | (1,156 | ) |

| Cost | 10,340 |  |

11,569 |  |

| If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 10,340 |  | 10,161 |  |

| Fixed asset investments were valued on an open market basis on 31 March 2025 by St James Place .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,270 |  | 14,865 |  |

| Directors' current accounts | 11,973 |  | - |  |

| Prepayments | - |  | 202 |  |

14,243 |  | 15,067 |  |

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

2025 | 2024 |

£ | £ |

| Corporation tax | 3,800 |  | 4,975 |  |

| Directors' current accounts | - |  | 771 |  |

| Accrued expenses | 2,909 |  | 2,797 |  |

6,709 |  | 8,543 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| ABBASIAN LIMITED (REGISTERED NUMBER: 09325070) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2024 | 2,385 |  |

| Fair value movement | (1,156 | ) |

| At 31 March 2025 | 1,229 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| Dr A Abbasian and Dr S Abbasian

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 11,973 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 11,973 |  | - |  |

| This loan was repaid within 9 months of the year end.