REGISTERED NUMBER: 07880295 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026

FOR

ABACUS FINANCIAL OPTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R M Lockyer

J Kemp

J Howe

SECRETARY:

BH21 Ltd

REGISTERED OFFICE:

Forest Links Road

Ferndown

Dorset

BH22 9PH

REGISTERED NUMBER:

07880295 (England and Wales)

ACCOUNTANTS:

Elson Geaves Accountants

Chartered Certified Accountants

Elson Geaves

Forest Links Road

Ferndown

Dorset

BH22 9PH

FIXED ASSETS

Tangible assets

4

4,861

6,482

CURRENT ASSETS

Debtors

5

66,760

86,294

Cash at bank

212,279

213,643

279,039

299,937

CREDITORS

Amounts falling due within one year

6

81,382

137,453

NET CURRENT ASSETS

197,657

162,484

TOTAL ASSETS LESS CURRENT LIABILITIES

202,518

168,966

CAPITAL AND RESERVES

Called up share capital

500

500

Retained earnings

202,018

168,466

SHAREHOLDERS' FUNDS

202,518

168,966

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

R M Lockyer - Director

1.	STATUTORY INFORMATION

Abacus Financial Options 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 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

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

Plant and machinery etc

-

25% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

59,880

DEPRECIATION

At 1 April 2025

53,398

Charge for year

1,621

At 31 March 2026

55,019

NET BOOK VALUE

At 31 March 2026

4,861

At 31 March 2025

6,482

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

43,425

61,450

Other debtors

23,335

24,844

66,760

86,294

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

(1

)

-

Taxation and social security

14,249

15,665

Other creditors

67,134

121,788

81,382

137,453