REGISTERED NUMBER: 05591117 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

1 NOVEMBER 2024 TO 30 OCTOBER 2025

FOR

A B DESIGN (POOLE) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Brown

REGISTERED OFFICE:

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

REGISTERED NUMBER:

05591117 (England and Wales)

ACCOUNTANTS:

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,158

1,949

2,158

1,949

CURRENT ASSETS

Debtors

6

21,706

18,504

Cash at bank

668

1,715

22,374

20,219

CREDITORS

Amounts falling due within one year

7

23,333

19,264

NET CURRENT (LIABILITIES)/ASSETS

(959

)

955

TOTAL ASSETS LESS CURRENT LIABILITIES

1,199

2,904

CREDITORS

Amounts falling due after more than one year

8

-

(2,413

)

PROVISIONS FOR LIABILITIES

(370

)

(370

)

NET ASSETS

829

121

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

828

120

SHAREHOLDERS' FUNDS

829

121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 October 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

A J Brown - Director

1.	STATUTORY INFORMATION

A B Design (Poole) Ltd 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 represents services provided during the year.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

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.

Computer software is being amortised evenly over its estimated useful life of five years.

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

Fixed assets are initially recorded at cost

Computer Equipment 20% Reducing Balance.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 1 November 2024

and 30 October 2025

7,500

1,152

8,652

AMORTISATION

At 1 November 2024

and 30 October 2025

7,500

1,152

8,652

NET BOOK VALUE

At 30 October 2025

-

-

-

At 31 October 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

10,323

-

10,323

Additions

-

749

749

At 30 October 2025

10,323

749

11,072

DEPRECIATION

At 1 November 2024

8,374

-

8,374

Charge for period

390

150

540

At 30 October 2025

8,764

150

8,914

NET BOOK VALUE

At 30 October 2025

1,559

599

2,158

At 31 October 2024

1,949

-

1,949

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,350

3,450

Amounts recoverable on contract

4,800

1,500

Other debtors

12,556

13,554

21,706

18,504

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,413

2,832

Taxation and social security

19,921

14,434

Other creditors

999

1,998

23,333

19,264

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,413

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 October 2025 and the year ended 31 October 2024:

2025

2024

£

£

A J Brown

Balance outstanding at start of period

10,018

10,084

Amounts advanced

48,436

37,300

Amounts repaid

(49,433

)

(37,366

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

9,021

10,018