REGISTERED NUMBER: 07360184 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ABC DOES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs F J Bryce-Clegg

A W Bryce-Clegg

REGISTERED OFFICE:

Yr Hen Gapel

Terrace Road

Porthmadog

Gwynedd

LL49 9BA

REGISTERED NUMBER:

07360184 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Tangible assets

4

6,653

8,252

Investment property

5

170,953

170,953

177,606

179,205

CURRENT ASSETS

Debtors

6

79,121

78,804

Cash at bank

53,353

42,266

132,474

121,070

CREDITORS

Amounts falling due within one year

7

109,411

92,775

NET CURRENT ASSETS

23,063

28,295

TOTAL ASSETS LESS CURRENT LIABILITIES

200,669

207,500

CREDITORS

Amounts falling due after more than one year

8

(22,451

)

(27,855

)

PROVISIONS FOR LIABILITIES

(1,663

)

(2,063

)

NET ASSETS

176,555

177,582

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

176,553

177,580

SHAREHOLDERS' FUNDS

176,555

177,582

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

A W Bryce-Clegg - Director

Mrs F J Bryce-Clegg - Director

1.	STATUTORY INFORMATION

ABC Does Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the value of each asset over its expected useful life, as follows:

Computer equipment

- 25% on reducing balance

Fixtures and fittings

- 15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Pension costs and other post-retirement benefits

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.

Going concern

The directors believes that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the going concern basis of accounting in preparing the annual financial statements has been adopted.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

8,274

27,504

35,778

DEPRECIATION

At 1 September 2024

3,630

23,896

27,526

Charge for year

697

902

1,599

At 31 August 2025

4,327

24,798

29,125

NET BOOK VALUE

At 31 August 2025

3,947

2,706

6,653

At 31 August 2024

4,644

3,608

8,252

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

170,953

NET BOOK VALUE

At 31 August 2025

170,953

At 31 August 2024

170,953

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

3,549

3,804

Other debtors

75,000

75,000

Prepayments

572

-

79,121

78,804

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

6,213

6,213

Tax

51,346

27,960

VAT

5,495

5,964

Other creditors

4,032

378

Directors' current accounts

38,234

48,930

Accrued expenses

4,091

3,330

109,411

92,775

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans - 1-2 years

6,213

6,213

Bank loans - 2-5 years

16,238

21,642

22,451

27,855