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COMPANY REGISTRATION NUMBER: 05292007

Abacus Build Ltd

Filleted Unaudited Financial Statements

For the Year Ended

30 November 2025

Abacus Build Ltd

Statement of Financial Position

30 November 2025

| 2025 | 2024
Note | £ | £ | £

Fixed Assets

Investments | 5 |  | 108,000 | 108,000

Current Assets

Debtors | 6 | – |  | 42,792

Creditors: amounts falling due within one year | 7 | 80,618 |  | 167,539
| -------- |  | ---------
Net Current Liabilities |  | 80,618 | 124,747
|  | --------- | ---------
Total Assets Less Current Liabilities |  | 27,382 | ( 16,747)

Creditors: amounts falling due after more than one year | 8 |  | 44,129 | –

Provisions

Taxation including deferred tax |  | ( 32,404) | ( 32,404)
|  | -------- | --------
Net Assets |  | 15,657 | 15,657
|  | -------- | --------

Capital and Reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 15,655 | 15,655
|  | -------- | --------
Shareholders Funds |  | 15,657 | 15,657
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30th November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Abacus Build Ltd

Statement of Financial Position (continued)

30 November 2025
These financial statements were approved by the board of directors and authorised for issue on 18 August 2026 , and are signed on behalf of the board by:

Mr A T Stringer |
Director |

Company registration number: 05292007

Abacus Build Ltd

Notes to the Financial Statements

Year Ended 30th November 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 22, Peartree Business Centre, Colchester, Essex, CO3 0JN, United Kingdom.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Revenue Recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in Associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in Joint Ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial Instruments
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 entity after deducting all of its financial liabilities.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 15 ).
5. Investments

| Shares in group undertakings
| £
Cost |
At 1st December 2024 and 30th November 2025 | 108,000
| ---------
Impairment |
At 1st December 2024 and 30th November 2025 | –
| ---------

Carrying amount |
At 30th November 2025 | 108,000
| ---------
At 30th November 2024 | 108,000
| ---------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | – | 42,792
| ---- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 13,939 | 14,696
Social security and other taxes | 66,679 | 152,843
| -------- | ---------
| 80,618 | 167,539
| -------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 44,129 | –
| -------- | ----