ABOVE & BEYOND GROUP LTD


Director	ROBINSON, Robert Arthur Barend


Registered Address	Weston Business Centre Parsonage Road
	Takeley
	Bishop's Stortford
	CM22 6PU


Registered Number	12674325 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		163,993		229,232
Investments	4		303,527		-
			467,520		229,232
Current assets
Debtors		2,742,849		2,164,536
Cash at bank and on hand		348,104		513,397
		3,090,953		2,677,933
Creditors amounts falling due within one year	5	(1,966,937)		(1,751,917)
Net current assets (liabilities)			1,124,016		926,016
Total assets less current liabilities			1,591,536		1,155,248
Creditors amounts falling due after one year	6		(104,344)		(149,080)
Net assets			1,487,192		1,006,168
Capital and reserves
Called up share capital			10		10
Profit and loss account			1,487,182		1,006,158
Shareholders' funds			1,487,192		1,006,168

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 26 August 2026, and are signed on its behalf by:

ROBINSON, Robert Arthur Barend
Director
Registered Company No. 12674325

ABOVE & BEYOND GROUP LTD

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	27		34

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 24	244,790	7,421	5,584	257,795
Additions	27,259	-	1,483	28,742
Disposals	(63,220)	-	-	(63,220)
At 30 June 25	208,829	7,421	7,067	223,317
Depreciation and impairment
At 01 July 24	26,338	286	1,939	28,563
Charge for year	38,396	741	1,107	40,244
On disposals	(9,483)	-	-	(9,483)
At 30 June 25	55,251	1,027	3,046	59,324
Net book value
At 30 June 25	153,578	6,394	4,021	163,993
At 30 June 24	218,452	7,135	3,645	229,232

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
Additions	352,973	352,973
Revaluations	(49,446)	(49,446)
At 30 June 25	303,527	303,527
Net book value
At 30 June 25	303,527	303,527
At 30 June 24	-	-

	Notes
	¹Other investments other than loans

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,469,711	1,346,127
Bank borrowings and overdrafts	2,565	-
Amounts owed to related parties	1,213	-
Taxation and social security	134,521	275,222
Finance lease and HP contracts	12,966	25,356
Other creditors	342,106	89,412
Accrued liabilities and deferred income	3,855	15,800
Total	1,966,937	1,751,917

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	89,826	149,080
Other creditors	14,518	-
Total	104,344	149,080

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	27,484		25,356