Registration number: 06356456

Absolute Effects UK Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Absolute Effects UK Limited

Company Information

Director

D Watkins

Company secretary

K Watkins

Registered office

Suite 1B1 Argyle House Northside Joel Street Northwood Hills HA6 1NW

Absolute Effects UK Limited

(Registration number: 06356456)
Abridged Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	3	118,992	118,992
Tangible assets	4	236,477	349,916
		355,469	468,908
Current assets
Debtors		52,125	37,255
Cash at bank and in hand		14,439	52,838
		66,564	90,093
Creditors: Amounts falling due within one year		(115,028)	(88,290)
Net current (liabilities)/assets		(48,464)	1,803
Total assets less current liabilities		307,005	470,711
Creditors: Amounts falling due after more than one year		-	(47,836)
Provisions for liabilities		(37,422)	(56,472)
Net assets		269,583	366,403
Capital and reserves
Called up share capital		100	100
Retained earnings		269,483	366,303
Shareholders' funds		269,583	366,403

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 29 May 2026
 

Absolute Effects UK Limited

(Registration number: 06356456)
Abridged Balance Sheet as at 31 August 2025

......................................... D Watkins Director

Absolute Effects UK Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Absolute Effects UK Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	10% straight line basis
Motor vehicles	25% reducing balance
Office equipment	25% reducing balance

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

3	Intangible assets

	Total £
Cost or valuation
Additions acquired separately	118,992
At 31 August 2025	118,992
Amortisation
Carrying amount
At 31 August 2025	118,992
At 31 August 2024	118,992

Absolute Effects UK Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	1,193,050	20,064	129,062	1,342,176
Additions	-	331	-	331
Disposals	(84,720)	-	(65,645)	(150,365)
At 31 August 2025	1,108,330	20,395	63,417	1,192,142
Depreciation
At 1 September 2024	880,622	16,618	95,019	992,259
Charge for the year	65,496	2,470	1,587	69,553
Eliminated on disposal	(68,197)	-	(37,950)	(106,147)
At 31 August 2025	877,921	19,088	58,656	955,665
Carrying amount
At 31 August 2025	230,409	1,307	4,761	236,477
At 31 August 2024	312,428	3,446	34,042	349,916

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	100	100	100	100