REGISTERED NUMBER: 09741430 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ABOVO BUSINESS SERVICES LIMITED

TRADING AS

ABOVO-CONSULT

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Smith

A J Young

REGISTERED OFFICE:

Elmwood House

70 Cadman Road

Bridlington

East Yorkshire

YO16 6YZ

REGISTERED NUMBER:

09741430 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

169,931

92,190

Tangible assets

5

1,673

1,601

171,604

93,791

CURRENT ASSETS

Stocks

69,560

71,474

Debtors

6

47,237

35,796

Cash at bank

347,357

211,601

464,154

318,871

CREDITORS

Amounts falling due within one year

7

238,434

200,955

NET CURRENT ASSETS

225,720

117,916

TOTAL ASSETS LESS CURRENT LIABILITIES

397,324

211,707

PROVISIONS FOR LIABILITIES

42,901

23,448

NET ASSETS

354,423

188,259

CAPITAL AND RESERVES

Called up share capital

8

55

55

Capital redemption reserve

45

45

Retained earnings

354,323

188,159

SHAREHOLDERS' FUNDS

354,423

188,259

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

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

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

A Smith - Director

1.	STATUTORY INFORMATION

Abovo Business Services 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.

Turnover

Turnover represents net invoiced sales of consultancy services, excluding value added tax. Turnover is recognised when the service is provided.

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on cost

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 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

102,433

Additions

97,760

At 31 December 2025

200,193

AMORTISATION

At 1 January 2025

10,243

Charge for year

20,019

At 31 December 2025

30,262

NET BOOK VALUE

At 31 December 2025

169,931

At 31 December 2024

92,190

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

5,427

Additions

1,056

Disposals

(64

)

At 31 December 2025

6,419

DEPRECIATION

At 1 January 2025

3,826

Charge for year

984

Eliminated on disposal

(64

)

At 31 December 2025

4,746

NET BOOK VALUE

At 31 December 2025

1,673

At 31 December 2024

1,601

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

42,899

25,380

Other debtors

4,338

10,416

47,237

35,796

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

86,939

79,599

Other creditors

151,495

121,356

238,434

200,955

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

55

Ordinary

£1

55

55