Unaudited Financial Statements

for the Period 28 June 2024 to 26 June 2025

for

ABACUS BUSINESS CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Lawrence

SECRETARY:

K A Lawrence

REGISTERED OFFICE:

Thistledown

Wendlebury

Bicester

Oxfordshire

OX25 2PE

REGISTERED NUMBER:

04327619 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,200

8,200

7,200

8,200

CURRENT ASSETS

Stocks

29,022

23,722

Debtors

6

46,348

68,272

Cash at bank

29

731

75,399

92,725

CREDITORS

Amounts falling due within one year

7

59,708

68,376

NET CURRENT ASSETS

15,691

24,349

TOTAL ASSETS LESS CURRENT LIABILITIES

22,891

32,549

CREDITORS

Amounts falling due after more than one year

8

(20,529

)

(24,647

)

PROVISIONS FOR LIABILITIES

(1,200

)

(1,200

)

NET ASSETS

1,162

6,702

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

162

5,702

SHAREHOLDERS' FUNDS

1,162

6,702

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 26 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 26 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 August 2026 and were signed by:

J Lawrence - Director

1.	STATUTORY INFORMATION

ABACUS BUSINESS CONSULTING LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill reflects the cost of acquiring clients and was written off over a 10 year period.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Work in progress

Work in Progress is valued at net realisable value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 28 June 2024

and 26 June 2025

70,852

AMORTISATION

At 28 June 2024

and 26 June 2025

70,852

NET BOOK VALUE

At 26 June 2025

-

At 27 June 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 28 June 2024

and 26 June 2025

5,194

24,567

29,761

DEPRECIATION

At 28 June 2024

4,894

16,667

21,561

Charge for period

100

900

1,000

At 26 June 2025

4,994

17,567

22,561

NET BOOK VALUE

At 26 June 2025

200

7,000

7,200

At 27 June 2024

300

7,900

8,200

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,642

28,324

Other debtors

35,706

39,948

46,348

68,272

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,343

9,380

Trade creditors

1,645

2,503

Taxation and social security

43,365

34,948

Other creditors

6,355

21,545

59,708

68,376

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

20,529

24,647

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J Lawrence.