| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 29 January 2026 |
| for |
| Abraham Accountants Ltd |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 29 January 2026 |
| for |
| Abraham Accountants Ltd |
| Abraham Accountants Ltd (Registered number: 04320212) |
| Contents of the Financial Statements |
| for the Year Ended 29 January 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Abraham Accountants Ltd |
| Company Information |
| for the Year Ended 29 January 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Sher House |
| 46 Houghton Place |
| Bradford |
| West Yorkshire |
| BD1 3RG |
| Abraham Accountants Ltd (Registered number: 04320212) |
| Balance Sheet |
| 29 January 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET LIABILITIES | ( |
) | ( |
) |
| Abraham Accountants Ltd (Registered number: 04320212) |
| Balance Sheet - continued |
| 29 January 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| 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 were approved by the director and authorised for issue on |
| Abraham Accountants Ltd (Registered number: 04320212) |
| Notes to the Financial Statements |
| for the Year Ended 29 January 2026 |
| 1. | STATUTORY INFORMATION |
| Abraham Accountants Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Stocks |
| Work in progress is valued at the lower of cost and net realisable value. |
| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. |
| Taxation |
| Taxation for the year 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. |
| Abraham Accountants Ltd (Registered number: 04320212) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 January 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 year 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 30 January 2025 |
| and 29 January 2026 |
| NET BOOK VALUE |
| At 29 January 2026 |
| At 29 January 2025 |
| Abraham Accountants Ltd (Registered number: 04320212) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 January 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 30 January 2025 |
| Additions |
| At 29 January 2026 |
| DEPRECIATION |
| At 30 January 2025 |
| Charge for year |
| At 29 January 2026 |
| NET BOOK VALUE |
| At 29 January 2026 |
| At 29 January 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Abraham Accountants Ltd (Registered number: 04320212) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 January 2026 |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 4,787 | 14,305 |