Abetzi Ltd - Filleted accounts

Abetzi Ltd
Registered number:		14903550
Statement of Financial Position
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		343			-

Current assets
Debtors	4	9,274			11,010
Cash at bank and in hand		5,615			23,351
		14,889			34,361

Creditors: amounts falling due within one year	5	(14,499)			(23,252)

Net current assets			390			11,109

Net assets			733			11,109

Capital and reserves
Called up share capital			2			2
Profit and loss account			731			11,107

Shareholder's funds			733			11,109

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C Pradhan
Director
Approved by the board on 15 June 2026

Abetzi Ltd
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	2 year straight line

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors		2026		2025
Number				Number

	Average number of directors and persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 June 2025				1,537
	Additions				485
	At 31 May 2026				2,022

	Depreciation
	At 1 June 2025				1,537
	Charge for the year				142
	At 31 May 2026				1,679

	Net book value
	At 31 May 2026				343




4	Debtors		2026		2025
£				£

	Trade debtors		9,174		11,010
	Prepayments		100		-
			9,274		11,010


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Accruals		1,382		1,317
	Corporation tax		8,877		13,849
	Other taxes and social security costs		3,928		7,629
	Other creditors		312		457
			14,499		23,252


6	Other information

	Abetzi Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ