Abstract UK 2013 Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08335197 (England and Wales)

Unaudited Financial Statements

for the Period

1 January 2025 to 31 March 2026

for

Abstract UK 2013 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M C Fryer

A D Nicol

D J Nikolich

A J Nikolich Campbell

REGISTERED OFFICE:

International House

36-38 Cornhill

London

EC3V 3NG

REGISTERED NUMBER:

08335197 (England and Wales)

ACCOUNTANTS:

A H & Co Ltd

Chartered Accountants

6 Logie Mill

Edinburgh

Lothian

EH7 4HG

FIXED ASSETS

Tangible assets

4

773

1,243

CURRENT ASSETS

Debtors

5

37,148

151,476

Cash at bank

133,026

358,022

170,174

509,498

CREDITORS

Amounts falling due within one year

6

170,504

460,054

NET CURRENT (LIABILITIES)/ASSETS

(330

)

49,444

TOTAL ASSETS LESS CURRENT
LIABILITIES

443

50,687

PROVISIONS FOR LIABILITIES

7

193

500

NET ASSETS

250

50,187

CAPITAL AND RESERVES

Called up share capital

8

240

250

Capital redemption reserve

10

-

Retained earnings

-

49,937

SHAREHOLDERS' FUNDS

250

50,187

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

M C Fryer - Director

A D Nicol - Director

D J Nikolich - Director

A J Nikolich Campbell - Director

1.	STATUTORY INFORMATION

Abstract UK 2013 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 stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represent the fair value of services provided under contracts to the extent that there is a right to consideration and is recorded at fair value of the consideration received or receivable.

Tangible fixed assets

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

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less residual value, of each asset on a straight line basis over it's expected useful life, as follows:

Computer equipment

- 33% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each 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 profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

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.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimates can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Exemptions from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

Going concern

The financial statements have been prepared on a going concern basis, the acceptability of which is dependent on the continued support of the directors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

13,921

Additions

1,021

Disposals

(3,977

)

At 31 March 2026

10,965

DEPRECIATION

At 1 January 2025

12,678

Charge for period

1,110

Eliminated on disposal

(3,596

)

At 31 March 2026

10,192

NET BOOK VALUE

At 31 March 2026

773

At 31 December 2024

1,243

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.12.24

£

Trade debtors

-

111,600

Other debtors

37,148

39,876

37,148

151,476

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.12.24

£

Taxation and social security

162,224

208,175

Other creditors

8,280

251,879

170,504

460,054

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.12.24

£

Deferred tax

193

500

Deferred

tax

£

Balance at 1 January 2025

500

Provided during period

(307

)

Balance at 31 March 2026

193

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.12.24

value:

£

600

Ordinary A

10p

60

600

Ordinary B

10p

60

300

Ordinary C

10p

30

600

Ordinary D

10p

60

300

Ordinary E

10p

30

NIL

Ordinary F

10p

-

10

240

250

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2026 and the year ended 31 December 2024:

31.3.26

31.12.24

£

A D Nicol

Balance outstanding at start of period

8,904

-

Amounts advanced

26,822

18,000

Amounts repaid

(24,616

)

(9,096

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

11,110

8,904

D J Nikolich

Balance outstanding at start of period

9,814

-

Amounts advanced

26,822

18,000

Amounts repaid

(25,526

)

(8,186

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

11,110

9,814

A J Nikolich Campbell

Balance outstanding at start of period

9,814

-

Amounts advanced

26,822

18,000

Amounts repaid

(25,526

)

(8,186

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

11,110

9,814

M C Fryer

Balance outstanding at start of period

9,661

-

Amounts advanced

13,211

27,095

Amounts repaid

(25,374

)

(17,434

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(2,502

)

9,661

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £356,385 (2024 - £318,270) were paid to the directors and dividends of £32,120 were paid to other shareholders (2024 - £15,904).

As at 31st March 2026, a total of £956 was owed to the company by a shareholder (2024 - nil).

11.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.