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Registration number: 03755764

AABC Register Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

AABC Register Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

AABC Register Limited

Company Information

Chairman | S Malam

Directors | T Brigden J Channer N Charlton L Priestman Deeming L Jubb D Keating G Lee R Mills M Nevell A Shepherd R Storah RD Gilbert-Rule OEC Prizeman

Registered office | 41 Bengal Street Manchester M4 6AF

Accountants | McKellens Limited Chartered Accountants 11 Riverview The Embankment Business Park Vale Road Heaton Mersey Stockport SK4 3GN

AABC Register Limited

(Registration number: 03755764)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 39,741 | 51,153
Tangible assets | 5 | 1,822 | 1,522
|  | 41,563 | 52,675
Current assets |  |  |
Debtors | 6 | 215 | -
Cash at bank and in hand |  | 49,347 | 44,337
|  | 49,562 | 44,337
Creditors: Amounts falling due within one year | 7 | (33,113) | (31,563)
Net current assets |  | 16,449 | 12,774
Net assets |  | 58,012 | 65,449
Capital and reserves |  |  |
Retained earnings |  | 58,012 | 65,449
Shareholders' funds |  | 58,012 | 65,449

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

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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 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 16 July 2026 and signed on its behalf by:

......................................... D Keating Director | ......................................... S Malam Chairman |

AABC Register Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
41 Bengal Street
Manchester
M4 6AF

These financial statements were authorised for issue by the Board on 16 July 2026.

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.

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.
Specifically the annual registration fees are included in revenue in the year to which they relate.

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
Fixtures and fittings | 10% on a straight line basis
Office equipment | 25% on a straight line basis

AABC Register Limited

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

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Intangible Assets | 20% 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 initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, 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.

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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

AABC Register Limited

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

4 | Intangible assets

| Website £ | Total £
Cost or valuation
At 1 January 2025 | 57,060 | 57,060
At 31 December 2025 | 57,060 | 57,060
Amortisation
At 1 January 2025 | 5,907 | 5,907
Amortisation charge | 11,412 | 11,412
At 31 December 2025 | 17,319 | 17,319
Carrying amount
At 31 December 2025 | 39,741 | 39,741
At 31 December 2024 | 51,153 | 51,153

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 6,299 | 6,299
Additions | 1,087 | 1,087
At 31 December 2025 | 7,386 | 7,386
Depreciation
At 1 January 2025 | 4,777 | 4,777
Charge for the year | 787 | 787
At 31 December 2025 | 5,564 | 5,564
Carrying amount
At 31 December 2025 | 1,822 | 1,822
At 31 December 2024 | 1,522 | 1,522

6 | debtors

Current | 2025 £ | 2024 £
Prepayments | 215 | -
| 215 | -

AABC Register Limited

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

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 33,113 | 31,563