ABC Consortium Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12976344

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		283,177		214,356

			283,177		214,356
CURRENT ASSETS
Cash at bank and in hand		9,257		2,900

		9,257		2,900
Creditors: Amounts Falling Due Within One Year	5	(103,593 )		(62,943 )

NET CURRENT ASSETS (LIABILITIES)			(94,336 )		(60,043 )

TOTAL ASSETS LESS CURRENT LIABILITIES			188,841		154,313

NET ASSETS			188,841		154,313

CAPITAL AND RESERVES
Called up share capital	6		202		200
Share premium account			249,990		199,992
Profit and Loss Account			(61,351 )		(45,879 )

SHAREHOLDERS' FUNDS			188,841		154,313

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ABC Consortium Limited

Balance Sheet (continued)

As At 31 October 2025

For the 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.

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

The directors acknowledge 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 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 Kaustubh Misra

Director

24/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ABC Consortium Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12976344 . The registered office is 51 Grosvenor Road, Petts Wood, Orpington, BR5 1QT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

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. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are software development costs. It is amortised to the profit And Loss Account over its estimated economic life of 5 years. No amortisation is provided in the year of addition.

2.5. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Cash and cash equivalents

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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ABC Consortium Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 November 2024	214,356
Additions	68,821

As at 31 October 2025	283,177

Net Book Value
As at 31 October 2025	283,177

As at 1 November 2024	214,356

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to participating interests	42,309	42,309
Other creditors	61,284	20,634

	103,593	62,943

7. Related Party Transactions

Included in other creditors is an amout of £42,308 (2023: £16,559) owed to a connected company with a common director. The amount is interest free and repayable on demand.

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