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Registered number: 11914123
ABR Talent Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Johnston Wood Roach Ltd
ABR Talent Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
ABR Talent Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11914123

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 49,679 |  | 65,233
|  |  | 49,679 |  | 65,233
CURRENT ASSETS
Debtors | 5 | 16,787 |  | 22,177 |
Cash at bank and in hand |  | 90,786 |  | 100,863 |
|  | 107,573 |  | 123,040 |
Creditors: Amounts Falling Due Within One Year | 6 | (69,658 ) |  | (94,720 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 37,915 |  | 28,320
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 87,594 |  | 93,553
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (41,773 ) |  | (48,405 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,028 ) |  | (3,635 )
NET ASSETS |  |  | 43,793 |  | 41,513
CAPITAL AND RESERVES
Called up share capital | 8 |  | 7 |  | 11
Capital redemption reserve |  |  | 4 |  | -
Profit and Loss Account |  |  | 43,782 |  | 41,502
SHAREHOLDERS' FUNDS |  |  | 43,793 |  | 41,513

Page 1
Page 2
ABR Talent Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Luke Bartram Director
20 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ABR Talent Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ABR Talent Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11914123 . The registered office is Steel House Solent Business Park, Plot 4300, Whiteley, Fareham, Hampshire, PO15 7FP.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance
Computer Equipment | 20% Straightline Method

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
ABR Talent Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 61,818 | 2,197 | 10,328 | 74,343
Additions | - | - | 1,499 | 1,499
Disposals | - | - | (28 ) | (28 )
As at 31 December 2025 | 61,818 | 2,197 | 11,799 | 75,814
Depreciation
As at 1 January 2025 | 2,576 | 984 | 5,550 | 9,110
Provided during the period | 14,810 | 243 | 2,000 | 17,053
Disposals | - | - | (28 ) | (28 )
As at 31 December 2025 | 17,386 | 1,227 | 7,522 | 26,135
Net Book Value
As at 31 December 2025 | 44,432 | 970 | 4,277 | 49,679
As at 1 January 2025 | 59,242 | 1,213 | 4,778 | 65,233

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 44,432 |  | 59,242

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,000 |  | 16,320
Other debtors | 4,787 |  | 5,857
| 16,787 |  | 22,177

Page 4
Page 5
ABR Talent Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 28 |  | 179
Other loans | 6,076 |  | 6,628
Other creditors | 4,619 |  | 33,986
Taxation and social security | 58,935 |  | 53,927
| 69,658 |  | 94,720

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 41,773 |  | 48,405

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
650 Ordinary A shares of £ 0.01 each | 7 |  | 7
350 Ordinary B shares of £ 0.01 each | - |  | 4
| 7 |  | 11

The Ordinary B shares were repurchased and subsequently cancelled during the year.
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from the director £615 (2024: £403).

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Luke Bartram | (403 ) | 80,100 | (80,312 ) | - | (615 )

The above loan is unsecured and repayable on demand.
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