Registration number: 08692830

ABC Telecomms & Utilities Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

ABC Telecomms & Utilities Limited

Company Information

Director

Mr M G Davis

Registered office

7-11 Minerva Road Park Royal London NW10 6HJ

ABC Telecomms & Utilities Limited

(Registration number: 08692830)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	6	4,577	6,085
Current assets
Debtors	7	59,834	66,107
Cash at bank and in hand		426,903	417,697
		486,737	483,804
Creditors: Amounts falling due within one year	8	(22,335)	(32,681)
Net current assets		464,402	451,123
Net assets		468,979	457,208
Capital and reserves
Called up share capital		2,000	2,000
Retained earnings		466,979	455,208
Shareholders' funds		468,979	457,208

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 November 2026
 

ABC Telecomms & Utilities Limited

(Registration number: 08692830)
Balance Sheet as at 31 March 2026

......................................... Mr M G Davis Director

ABC Telecomms & Utilities Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
7-11 Minerva Road
Park Royal
London
NW10 6HJ

These financial statements were authorised for issue by the director on 2 November 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

ABC Telecomms & Utilities Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Fixtures and fittings	15% reducing balance

ABC Telecomms & Utilities Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

ABC Telecomms & Utilities Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	3,767	12,539
UK corporation tax adjustment to prior periods	-	(4,370)
	3,767	8,169

ABC Telecomms & Utilities Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	10,000	10,000
At 31 March 2026	10,000	10,000
Amortisation
At 1 April 2025	10,000	10,000
At 31 March 2026	10,000	10,000
Carrying amount
At 31 March 2026	-	-

6	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	930	72,157	73,087
At 31 March 2026	930	72,157	73,087
Depreciation
At 1 April 2025	797	66,205	67,002
Charge for the year	20	1,488	1,508
At 31 March 2026	817	67,693	68,510
Carrying amount
At 31 March 2026	113	4,464	4,577
At 31 March 2025	133	5,952	6,085

ABC Telecomms & Utilities Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

7

Debtors

Current	2026 £	2025 £
Trade debtors	42,605	53,999
Other debtors	17,229	12,108
	59,834	66,107

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	2,437	407
Taxation and social security	3,767	14,487
Accruals and deferred income	16,131	17,787
	22,335	32,681

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	2,000	2,000	2,000	2,000