Registration number: 16371327

Abbotts Acres Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Abbotts Acres Limited

Company Information

Director

Mr Alex Abbott

Registered office

Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Accountants

Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Abbotts Acres Limited
for the Period Ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Abbotts Acres Limited for the period ended 30 April 2026 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Abbotts Acres Limited, as a body, in accordance with the terms of our engagement letter dated 11 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of Abbotts Acres Limited and state those matters that we have agreed to state to the Board of Directors of Abbotts Acres Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abbotts Acres Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Abbotts Acres Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Abbotts Acres Limited. You consider that Abbotts Acres Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Abbotts Acres Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

17 August 2026

Abbotts Acres Limited

(Registration number: 16371327)
Balance Sheet as at 30 April 2026

	Note	2026 £
Fixed assets
Tangible assets	4	1,044
Investment property	5	33,366
		34,410
Current assets
Debtors	6	5,652
Cash at bank and in hand		1,109
		6,761
Creditors: Amounts falling due within one year	7	(40,929)
Net current liabilities		(34,168)
Total assets less current liabilities		242
Creditors: Amounts falling due after more than one year	7	(5,800)
Provisions for liabilities		(198)
Net liabilities		(5,756)
Capital and reserves
Retained earnings		(5,756)
Shareholders' deficit		(5,756)

For the financial period ending 30 April 2026 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 accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 August 2026
 

......................................... Mr Alex Abbott Director

Abbotts Acres Limited

Notes to the Unaudited Financial Statements for the Period from 7 April 2025 to 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England .

The address of its registered office is:
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

These financial statements were authorised for issue by the director on 17 August 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.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Abbotts Acres Limited

Notes to the Unaudited Financial Statements for the Period from 7 April 2025 to 30 April 2026

Asset class	Depreciation method and rate
Fixtures & fittings	5 years Straight line
Plant & machinery	25% Reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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 represent amounts due from tenants in respect of rental income and other property-related charges arising in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. 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.

Borrowings

Borrowings are stated at cost. Interest payable is charged to the profit and loss account on an accruals basis and is recognised monthly in accordance with the terms of the relevant borrowing agreements.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources
received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of
money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Abbotts Acres Limited

Notes to the Unaudited Financial Statements for the Period from 7 April 2025 to 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	1,182	1,182
At 30 April 2026	1,182	1,182
Depreciation
Charge for the period	138	138
At 30 April 2026	138	138
Carrying amount
At 30 April 2026	1,044	1,044

Included within the net book value of land and buildings above is £Nil in respect of freehold land and buildings.
 

5	Investment properties

	2026 £
Additions	33,366
At 30 April	33,366

There has been no valuation of investment property by an independent valuer.

6

Debtors

Current	2026 £
Trade debtors	5,332
Prepayments	320
	5,652

Abbotts Acres Limited

Notes to the Unaudited Financial Statements for the Period from 7 April 2025 to 30 April 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £
Due within one year
Trade creditors		387
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	285
Other creditors		40,257
		40,929

Creditors: amounts falling due after more than one year

	Note	2026 £
Due after one year
Loans and borrowings		5,800

8	Share capital

Allotted, called up and fully paid shares

	2026
	No.	£
Ordinary Share of £1 each	1	1

9	Related party transactions

Transactions with the director

2026	At 7 April 2025 £	Advances to director £	Repayments by director £	At 30 April 2026 £
Mr Alex Abbott
Balance owing to director	-	70,286	(30,029)	40,257