ABACUS ADVISORY LIMITED

Company Registration Number:
12412238 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

ABACUS ADVISORY LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ABACUS ADVISORY LIMITED

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

The principal activity of the company continued to be that of operating as a Trust and Corporate Service Provider, acting as a trustee and providing trust and company administration services to a range of private and corporate clients.



Directors

The director shown below has held office during the whole of the period from
1 January 2025 to 31 December 2025

Kevin Michael Loundes

The director shown below has held office during the period of
1 January 2025 to 24 November 2025

Samantha Jayne Eves

The director shown below has held office during the period of
24 November 2025 to 31 December 2025

Simon Broadhurst

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
16 March 2026

And signed on behalf of the board by:
Name: Kevin Michael Loundes
Status: Director

ABACUS ADVISORY LIMITED

Profit And Loss Account

for the Period Ended 31 December 2025

2025 2024


£
£
Turnover: 8,531 8,215
Cost of sales: 0 0
Gross profit(or loss): 8,531 8,215
Distribution costs: 0 0
Administrative expenses: ( 17,135 ) ( 16,141 )
Other operating income: 4,905 0
Operating profit(or loss): (3,699) (7,926)
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: (3,699) (7,926)
Tax: 0 0
Profit(or loss) for the financial year: (3,699) (7,926)

ABACUS ADVISORY LIMITED

Balance sheet

As at 31 December 2025

Notes 2025 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks:   0 0
Debtors: 3 1,958 38,737
Cash at bank and in hand: 5,815 3,762
Investments:   0 0
Total current assets: 7,773 42,499
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 4 ( 6,073 ) ( 37,100 )
Net current assets (liabilities): 1,700 5,399
Total assets less current liabilities: 1,700 5,399
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 1,700 5,399
Capital and reserves
Called up share capital: 200,000 200,000
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: (198,300 ) (194,601 )
Total Shareholders' funds: 1,700 5,399

The notes form part of these financial statements

ABACUS ADVISORY LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 16 March 2026
and signed on behalf of the board by:

Name: Kevin Michael Loundes
Status: Director

The notes form part of these financial statements

ABACUS ADVISORY LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Fee income is recognised in the period that the right to that income is established.

    Other accounting policies

    Cash and cash equivalents - Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. Bank overdrafts are shown within borrowings in current liabilities. Equity instruments - Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Leases - Costs in respect of operating leases are charged on a straight-line basis over the lease term. Foreign exchange - Transactions in currencies other than pound sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss. Accrued management fees - Work done but not invoiced has been valued at its estimated recoverable value and included in the period in which it was earned.

ABACUS ADVISORY LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 2 2

ABACUS ADVISORY LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Debtors

2025 2024
£ £
Trade debtors 36,724
Prepayments and accrued income 1,275 653
Other debtors 683 1,360
Total 1,958 38,737

ABACUS ADVISORY LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 1,033 9,435
Taxation and social security 2,415
Accruals and deferred income 5,040 13,250
Other creditors 12,000
Total 6,073 37,100