Abstracked Solutions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06256335 (England and Wales)

Unaudited Financial Statements

for the Period 6 April 2025 to 31 August 2026

for

ABSTRACKED SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P W Abbott

SECRETARY:

S Burgess

REGISTERED OFFICE:

122 Birches Lane

South Wingfield

Alfreton

Derbyshire

DE55 7LZ

REGISTERED NUMBER:

06256335 (England and Wales)

ACCOUNTANTS:

S Burgess & Co Ltd

11 Slayleigh Avenue

Sheffield

South Yorkshire

S10 3RA

FIXED ASSETS

Tangible assets

4

-

24,932

CURRENT ASSETS

Debtors

5

336,476

337,008

Cash at bank

514,492

505,013

850,968

842,021

CREDITORS

Amounts falling due within one year

6

25,498

33,800

NET CURRENT ASSETS

825,470

808,221

TOTAL ASSETS LESS CURRENT
LIABILITIES

825,470

833,153

PROVISIONS FOR LIABILITIES

7

-

5,485

NET ASSETS

825,470

827,668

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

825,469

827,667

SHAREHOLDERS' FUNDS

825,470

827,668

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2026 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 30 September 2026 and were signed by:

P W Abbott - Director

1.	STATUTORY INFORMATION

Abstracked Solutions 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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents the net invoiced value of health and safety support, training, and technical authoring services, excluding value added tax. Turnover is recognised in accordance with the contract terms and by reference to the valuation of time spent.

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

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Work in progress

Income on work in progress contracts is recognised by reference to the valuation of the time spent on each contract, at the year end.

Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to reflect fairly the profit arising up to the year end. Profit on work in progress contracts is reflected in the profit and loss account as the difference between the reported turnover, and the related costs.

Debtors and creditors due within one year

Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

Impairment

At each balance sheet date, assets not measured at fair value are reviewed for any indication that the asset may be impaired at the balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount, where the impairment loss is recognised as a revaluation reduction.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 6 April 2025

5,005

41,254

46,259

Disposals

(5,005

)

(41,254

)

(46,259

)

At 31 August 2026

-

DEPRECIATION

At 6 April 2025

3,028

18,299

21,327

Charge for period

395

5,739

6,134

Eliminated on disposal

(3,423

)

(24,038

)

(27,461

)

At 31 August 2026

-

NET BOOK VALUE

At 31 August 2026

-

At 5 April 2025

1,977

22,955

24,932

5.

DEBTORS

31.8.26

5.4.25

£

Amounts falling due within one year:

Trade debtors

-

9,301

Other debtors

1,800

-

Directors' current accounts

244,563

237,594

246,363

246,895

Amounts falling due after more than one year:

Corporation tax

90,113

Aggregate amounts

336,476

337,008

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

5.4.25

£

Corporation tax

16,998

19,453

Social security and other taxes

-

1,536

VAT

4,500

10,011

Accrued expenses

4,000

2,800

25,498

33,800

7.	PROVISIONS FOR LIABILITIES

31.8.26

5.4.25

£

Deferred tax

-

5,485

Deferred

tax

£

Balance at 6 April 2025

5,485

Accelerated capital allowances

(5,485

)

Balance at 31 August 2026

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.26

5.4.25

value:

£

1

Ordinary

£1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Throughout the period the director's current account was overdrawn. At 5 April 2025 the overdrawn balance on the director's current account was £237,594, The maximum amount owing during the period was £247,794. At 31 August 2026 the overdrawn balance on the director's current account had reduced to £244,563. No interest was charged by the company on the director's overdrawn current account in the year to 5 April 2026. Interest was charged by the company on the director's current account from 5 April 2026 to the period end which amounted to £4,501. After the period end, the overdrawn current account balance has remained outstanding.