Registration number: 06744100

Abacus Construction Products Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Abacus Construction Products Limited

Company Information

Directors

W Holland Mrs J Holland

Registered office

2 Stubby Grove Cottages Bells Yew Green Tunbridge Wells Kent United Kingdom TN9 3BG

Accountants

Manningtons 8 High Street Heathfield East Sussex TN21 8LS

Abacus Construction Products Limited

(Registration number: 06744100)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	273,282	281,214
Current assets
Stocks	5	8,845	11,349
Debtors	6	-	185
Cash at bank and in hand		11,844	19,124
		20,689	30,658
Creditors: Amounts falling due within one year	7	(228,662)	(254,693)
Net current liabilities		(207,973)	(224,035)
Total assets less current liabilities		65,309	57,179
Creditors: Amounts falling due after more than one year	7	(32,217)	-
Net assets		33,092	57,179
Capital and reserves
Called up share capital		100	100
Retained earnings		32,992	57,079
Shareholders' funds		33,092	57,179

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

Directors' 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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 July 2026 and signed on its behalf by:
 

......................................... W Holland Director

Abacus Construction Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Stubby Grove Cottages
Bells Yew Green
Tunbridge Wells
Kent
TN9 3BG
United Kingdom

2	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 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 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 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.

Abacus Construction Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 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
Buildings	Not depreciated
Computer Equipment	33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Borrowings

Abacus Construction Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Abacus Construction Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £
Cost or valuation
At 1 November 2024	277,885	1,302	7,200	13,553
At 31 October 2025	277,885	1,302	7,200	13,553
Depreciation
At 1 November 2024	12,273	1,302	1,800	3,351
Charge for the year	5,558	-	1,350	1,024
At 31 October 2025	17,831	1,302	3,150	4,375
Carrying amount
At 31 October 2025	260,054	-	4,050	9,178
At 31 October 2024	265,612	-	5,400	10,202

	Total £
Cost or valuation
At 1 November 2024	299,940
At 31 October 2025	299,940
Depreciation
At 1 November 2024	18,726
Charge for the year	7,932
At 31 October 2025	26,658
Carrying amount
At 31 October 2025	273,282
At 31 October 2024	281,214

Included within the net book value of land and buildings above is £260,055 (2024 - £265,612) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	8,845	11,349

Abacus Construction Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Debtors

	2025 £	2024 £
Prepayments	-	185
	-	185

Abacus Construction Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts		3,892	-
Taxation and social security		1,475	1,745
Accruals and deferred income		1,000	1,000
Other creditors		56	-
Director loan account		222,239	251,948
		228,662	254,693

8	Related party transactions

Summary of transactions with other related parties

B R Holland and Sons Ltd
W Holland is and director and Shareholder
S & L Solutions (London) Ltd
W and J Holland are directors and shareholders
Building Equipment Supplies Ltd
W Holland is a director and shareholder Purchases and sales are made on normal trading basis

Income and receivables from related parties

2025	Other related parties £
Sale of goods	10,944

2024	Other related parties £
Sale of goods	3,478

Expenditure with and payables to related parties

2025	Other related parties £
Purchase of goods	467