1 March 2025 false No description of principal activity Taxfiler 2024.6 13942122 business:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13942122 2025-02-28 13942122 2025-03-01 2026-02-28 13942122 business:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 13942122 business:FilletedAccounts 2025-03-01 2026-02-28 13942122 2026-02-28 13942122 business:Director1 2025-03-01 2026-02-28 13942122 business:RegisteredOffice 2025-03-01 2026-02-28 13942122 2025-02-28 13942122 core:WithinOneYear 2026-02-28 13942122 core:WithinOneYear 2025-02-28 13942122 core:ShareCapital core:PreviouslyStatedAmount 2026-02-28 13942122 core:ShareCapital core:PreviouslyStatedAmount 2025-02-28 13942122 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-02-28 13942122 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-02-28 13942122 core:PreviouslyStatedAmount 2026-02-28 13942122 core:PreviouslyStatedAmount 2025-02-28 13942122 business:SmallEntities 2025-03-01 2026-02-28 13942122 countries:EnglandWales 2025-03-01 2026-02-28 13942122 business:OrdinaryShareClass1 2025-03-01 2026-02-28 13942122 business:OrdinaryShareClass1 2024-03-01 2025-02-28 13942122 2024-03-01 2025-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13942122 (England and Wales)
Abayat Ltd Unaudited accounts for the year ended 28 February 2026
Abayat Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Abayat Ltd Company Information for the year ended 28 February 2026
Director
Mr Abderrahman Belbachir
Company Number
13942122 (England and Wales)
Registered Office
71-75 Shelton Street Covent Garden London WC2H 9JQ England
Accountants
Fabaci Financial Ltd 30 Ebbett Court Victoria Road London W3 6BW
- 3 -
Abayat Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Current assets
Cash at bank and in hand
229
1
Creditors: amounts falling due within one year
4
(5,915)
-
Net current (liabilities)/assets
(5,686)
1
Net (liabilities)/assets
(5,686)
1
Capital and reserves
Called up share capital
5
1
1
Profit and loss account
(5,687)
-
Shareholders' funds
(5,686)
1
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 May 2026 and were signed on its behalf by
Mr Abderrahman Belbachir Director Company Registration No. 13942122
- 4 -
Abayat Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Abayat Ltd is a private company, limited by shares, registered in England and Wales, registration number 13942122. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in GBP sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Creditors: amounts falling due within one year
2026
2025
£
£
Loans from directors
5,615
-
Accruals
300
-
5,915
-
5
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
- 5 -
Abayat Ltd Notes to the Accounts for the year ended 28 February 2026
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).
- 6 -