Company registration number 14006587 (England and Wales)
Abbington Health Group Ltd
Unaudited Financial Statements
For The Period Ended 28 February 2026
Pages For Filing With Registrar
Abbington Health Group Ltd
Contents
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
Abbington Health Group Ltd
Balance Sheet
As At 28 February 2026
Page 1
28 February 2026
31 March 2025
Notes
£
£
£
£
Fixed assets
Investments
3
426,225
100
Current assets
Debtors
5
2,458
100
Cash at bank and in hand
2,230
-
0
4,688
100
Creditors: amounts falling due within one year
6
(1,633)
(2,085)
Net current assets/(liabilities)
3,055
(1,985)
Net assets/(liabilities)
429,280
(1,885)
Capital and reserves
Called up share capital
7
116
100
Share premium account
8
449,975
-
0
Capital redemption reserve
9
12
-
0
Profit and loss reserves
(20,823)
(1,985)
Total equity
429,280
(1,885)

For the financial period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 June 2026 and are signed on its behalf by:
Mr A Rapacioli
Director
Company registration number 14006587 (England and Wales)
Abbington Health Group Ltd
Statement Of Changes In Equity
For The Period Ended 28 February 2026
Page 2
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 April 2024
100
-
0
-
0
(734)
(634)
Period ended 31 March 2025:
Loss and total comprehensive income
-
-
-
(1,251)
(1,251)
Balance at 31 March 2025
100
-
0
-
0
(1,985)
(1,885)
Period ended 28 February 2026:
Loss and total comprehensive income
-
-
-
(18,838)
(18,838)
Issue of share capital
7
28
449,975
-
-
450,003
Redemption of shares
7
(12)
-
0
12
-
0
-
0
Balance at 28 February 2026
116
449,975
12
(20,823)
429,280
Abbington Health Group Ltd
Notes To The Financial Statements
For The Period Ended 28 February 2026
Page 3
1
Accounting policies
Company information

Abbington Health Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Carriage House, Mill Street, Maidstone, Kent, ME15 6YE.

1.1
Reporting period

The company is reporting a period shorter than one year as the accounting date was changed to align with the trading subsidiary company. The company intends to report to 28 February each year.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Abbington Health Group Ltd
Notes To The Financial Statements (Continued)
For The Period Ended 28 February 2026
1
Accounting policies
(Continued)
Page 4
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Abbington Health Group Ltd
Notes To The Financial Statements (Continued)
For The Period Ended 28 February 2026
1
Accounting policies
(Continued)
Page 5

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
226,225
100
Loans to group undertakings and participating interests
200,000
-
0
426,225
100
Abbington Health Group Ltd
Notes To The Financial Statements (Continued)
For The Period Ended 28 February 2026
3
Fixed asset investments
(Continued)
Page 6
Movements in fixed asset investments
Shares in subsidiaries
Loans to subsidiaries
Total
£
£
£
Cost or valuation
At 1 April 2025
100
-
100
Additions
226,125
200,000
426,125
At 28 February 2026
226,225
200,000
426,225
Carrying amount
At 28 February 2026
226,225
200,000
426,225
At 31 March 2025
100
-
100
4
Subsidiaries

Details of the company's subsidiaries at 28 February 2026 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Abbington 28 Ltd
The Carriage House, Mill Street, Maidstone, Kent ME15 6YE
Ordinary X Shares
71.00
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
2,458
100
6
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings
350
1,230
Corporation tax
127
-
0
Other creditors
1,156
855
1,633
2,085
Abbington Health Group Ltd
Notes To The Financial Statements (Continued)
For The Period Ended 28 February 2026
Page 7
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
Ordinary Shares of 1p each
11,621
10,000
116
100

On 4 August 2025 1,230 Ordinary shares of £0.01 each were gifted back to the company by the retiring director.

On 18 September 2025 2,619 Ordinary shares of £0.01 each were allotted for a consideration of £171.82 per share.

On 3 December 2025, by ordinary resolution, a further 232 Ordinary shares of £0.01 each were allotted at par.

8
Share premium account

The share premium account represents the amount received on the issue of shares in excess of their nominal value, less any costs directly attributable to the issue of those shares. The reserve is non-distributable except in the circumstances permitted by the Companies Act 2006.

9
Capital redemption reserve

The capital redemption reserve represents the nominal value of the company's shares that have been redeemed and cancelled. The reserve was created during the year following the redemption of the company's own shares in accordance with the requirements of the Companies Act 2006 and is non-distributable.

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