Company Registration No. 09326454 (England and Wales)
Abraham & Sons Ltd
Unaudited accounts
for the year ended 30 November 2025
Abraham & Sons Ltd
Unaudited accounts
Contents
Abraham & Sons Ltd
Company Information
for the year ended 30 November 2025
Directors
Ismail Loonat
Mariam Loonat
Company Number
09326454 (England and Wales)
Registered Office
107-109 Commercial Street
Batley
West Yorkshire
WF17 5DQ
Accountants
CGI Accountants Ltd
Branch House
31-33 Branch Road
Batley
West Yorkshire
WF17 5SB
Abraham & Sons Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
5,941
6,407
Cash at bank and in hand
60,001
78,321
Creditors: amounts falling due within one year
(46,171)
(11,697)
Net current assets
159,995
82,654
Total assets less current liabilities
165,936
89,061
Creditors: amounts falling due after more than one year
(6,589)
(6,589)
Called up share capital
100
100
Profit and loss account
159,247
82,372
Shareholders' funds
159,347
82,472
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by
Ismail Loonat
Director
Company Registration No. 09326454
Abraham & Sons Ltd
Notes to the Accounts
for the year ended 30 November 2025
Abraham & Sons Ltd is a private company, limited by shares, registered in England and Wales, registration number 09326454. The registered office is 107-109 Commercial Street, Batley, West Yorkshire, WF17 5DQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Abraham & Sons Ltd
Notes to the Accounts
for the year ended 30 November 2025
4
Intangible fixed assets
Goodwill
At 1 December 2024
150,000
At 30 November 2025
150,000
At 1 December 2024
150,000
At 30 November 2025
150,000
5
Tangible fixed assets
Plant & machinery
At 30 November 2025
18,217
At 30 November 2025
12,276
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
42,145
8,297
Other creditors
4,026
3,400
8
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
6,589
6,589
Abraham & Sons Ltd
Notes to the Accounts
for the year ended 30 November 2025
9
Average number of employees
During the year the average number of employees was 13 (2024: 9).