ABTB NEWCO LTD


Director	THOMAS-BROWN, Adam Brynmor


Registered Address	Flat 4 Tramshed
	Pendyris Street
	Cardiff
	CF11 6BH


Registered Number	12740711 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,235		856
			4,235		856
Current assets
Debtors		24,315		22,757
Cash at bank and on hand		8		11
		24,323		22,768
Creditors amounts falling due within one year	4	(28,546)		(23,418)
Net current assets (liabilities)			(4,223)		(650)
Total assets less current liabilities			12		206
Net assets			12		206
Capital and reserves
Called up share capital			1		1
Profit and loss account			11		205
Shareholders' funds			12		206

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 May 2026, and are signed on its behalf by:

THOMAS-BROWN, Adam Brynmor
Director
Registered Company No. 12740711

ABTB NEWCO LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	6
	Fixtures and fittings	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 August 24	2,356	-	2,356
Additions	2,000	1,800	3,800
At 31 July 25	4,356	1,800	6,156
Depreciation and impairment
At 01 August 24	1,500	-	1,500
Charge for year	421	-	421
At 31 July 25	1,921	-	1,921
Net book value
At 31 July 25	2,435	1,800	4,235
At 31 July 24	856	-	856

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	1,508	-
Other creditors	19,138	22,518
Accrued liabilities and deferred income	7,900	900
Total	28,546	23,418


	Included within other creditors is a balance of £19,138 (£22,518 - 2024) due to the director. The amount is interest-free and repayable on demand.