ABSTRACT TOPCO LIMITED


Directors	BURDON, Nicola
	MAJID, Abdul Minan


Registered Address	1st Floor Harcourt House, The Coachworks
	21 The Calls
	Leeds
	LS2 7EH


Registered Number	16127576 (England and Wales)

Statement of Financial Position
30 April 2026

	Notes	2026
		£	£
Fixed assets
Investments	3		100
			100
Total assets less current liabilities			100
Net assets			100
Capital and reserves
Called up share capital			50
Profit and loss account			50
Shareholders' funds			100

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 August 2026, and are signed on its behalf by:

BURDON, Nicola
Director
Registered Company No. 16127576

ABSTRACT TOPCO LIMITED

Notes to the Financial Statements
for the period ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investments
	Investments in subsidiaries are measured at cost less any accumulated impairment losses.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2026
	Average number of employees during the year	2

3.	Fixed asset investments
	The disposal relates to an impairment in investment in subsidiary written down to nominal value.

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	505,000	505,000
Disposals	(504,900)	(504,900)
At 30 April 26	100	100
Net book value
At 30 April 26	100	100

	Notes
	¹Investments in group undertakings and participating interests

4.	Controlling party
	This company's parent undertaking and controlling party is Echt Group Limited, a company registered in England and Wales, company number 14186173.

5.	Parent-subsidiary relationships
	The company, and the group headed by it, qualify as a small group and as such the parent and the group are exempt from producing group accounts. The company has taken advantage of the exemption contained in section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with the entities which are part of the Group, since 100% of the voting rights in the company are controlled within the Group.

Parent-subsidiary relationships

The company, and the group headed by it, qualify as a small group and as such the parent and the group are exempt from producing group accounts.

The company has taken advantage of the exemption contained in section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with the entities which are part of the Group, since 100% of the voting rights in the company are controlled within the Group.