Company registration number 04508666 (England and Wales)
ABBERCOM LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
ABBERCOM LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ABBERCOM LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
81
374
Current assets
Debtors
5
15,950
15,105
Cash at bank and in hand
502
545
16,452
15,650
Creditors: amounts falling due within one year
6
(13,165)
(14,012)
Net current assets
3,287
1,638
Total assets less current liabilities
3,368
2,012
Provisions for liabilities
(12)
(83)
Net assets
3,356
1,929
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
3,354
1,927
Total equity
3,356
1,929

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 30 March 2026
L D Cherroud
Director
Company Registration No. 04508666
ABBERCOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Abbercom Limited is a private company limited by shares incorporated in England and Wales. The registered office is 509 - 510 Cotton Exchange, Bixteth Street, Liverpool, L3 9LQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

ABBERCOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried cost.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Where material, t he cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Where relevant, t ermination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

ABBERCOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024 and 31 August 2025
4,857
Depreciation and impairment
At 1 September 2024
4,483
Depreciation charged in the year
293
At 31 August 2025
4,776
Carrying amount
At 31 August 2025
81
At 31 August 2024
374
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,950
15,105
ABBERCOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
10,310
11,345
Other creditors
2,855
2,667
13,165
14,012
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
2025-08-31 2024-09-01 false false false 30 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity L D Cherroud M Pritchard 2026-03-30 04508666 2024-09-01 2025-08-31 04508666 2025-08-31 04508666 2024-08-31 04508666 core:OtherPropertyPlantEquipment 2025-08-31 04508666 core:OtherPropertyPlantEquipment 2024-08-31 04508666 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 04508666 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 04508666 core:CurrentFinancialInstruments 2025-08-31 04508666 core:CurrentFinancialInstruments 2024-08-31 04508666 core:ShareCapital 2025-08-31 04508666 core:ShareCapital 2024-08-31 04508666 core:RetainedEarningsAccumulatedLosses 2025-08-31 04508666 core:RetainedEarningsAccumulatedLosses 2024-08-31 04508666 core:ShareCapitalOrdinaryShareClass1 2025-08-31 04508666 core:ShareCapitalOrdinaryShareClass1 2024-08-31 04508666 bus:Director1 2024-09-01 2025-08-31 04508666 core:ComputerEquipment 2024-09-01 2025-08-31 04508666 2023-09-01 2024-08-31 04508666 core:OtherPropertyPlantEquipment 2024-08-31 04508666 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 04508666 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 04508666 bus:OrdinaryShareClass1 2025-08-31 04508666 bus:OrdinaryShareClass1 2024-08-31 04508666 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04508666 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04508666 bus:FRS102 2024-09-01 2025-08-31 04508666 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 04508666 bus:CompanySecretary1 2024-09-01 2025-08-31 04508666 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP