AB71 Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 08997674

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		362		483

			362		483
CURRENT ASSETS
Debtors	5	1,250		760
Cash at bank and in hand		904		694

		2,154		1,454
Creditors: Amounts Falling Due Within One Year	6	(8,925 )		(3,550 )

NET CURRENT ASSETS (LIABILITIES)			(6,771 )		(2,096 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,409 )		(1,613 )

NET LIABILITIES			(6,409 )		(1,613 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(6,410 )		(1,614 )

SHAREHOLDERS' FUNDS			(6,409)		(1,613)

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A A Ungurean

Director

9th July 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

AB71 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08997674 . The registered office is 89 A Pemberton Road, London, N4 1AY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.

At the balance sheet date, the company's liabilities for the period from 1 May 2025 to 30 April 2026 exceed its assets. The director of the company has sought assurance from the creditors that their debts will not be called in within the next twelve months.

The director has been therefore deemed it appropriate that the financial statements be prepared on the going concern basis.

2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% on reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 May 2025	2,232

As at 30 April 2026	2,232

Depreciation
As at 1 May 2025	1,749
Provided during the period	121

As at 30 April 2026	1,870

...CONTINUED

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AB71 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Net Book Value
As at 30 April 2026	362

As at 1 May 2025	483

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,250	760

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	30	85
Other creditors	8,863	3,433
Taxation and social security	32	32

	8,925	3,550

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

8. Dividends

9. Related Party Transactions

During the year, no dividends were paid to the director. (2025 nil)

10. Ultimate Controlling Party

The company's ultimate controlling party is Mr A Ungurean by virtue of his ownership of 100% of the issued share capital in the company.

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