ABHAT LIMITED

2022-04-012023-03-312023-03-31false11024190ABHAT 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ABHAT LIMITED

Registered Number
11024190
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

ABHAT LIMITED

Company Information
for the year from 1 April 2022 to 31 March 2023


Director	BHAT, Arun Kumar


Registered Address	1 Park Gardens
	Yeovil
	BA20 1DW


Registered Number	11024190 (England and Wales)

ABHAT LIMITED

Balance Sheet as at
31 March 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Investments	5		277,069		277,069
			277,069		277,069
Current assets
Cash at bank and on hand		66,143		59,802
		66,143		59,802
Creditors amounts falling due within one year	6	(153,511)		(139,260)
Net current assets (liabilities)			(87,368)		(79,458)
Total assets less current liabilities			189,701		197,611
Creditors amounts falling due after one year			(190,312)		(190,312)
Net assets			(611)		7,299
Capital and reserves
Called up share capital			2		2
Profit and loss account			(613)		7,297
Shareholders' funds			(611)		7,299

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 Director acknowledges 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.

The financial statements were approved and authorised for issue by the Director on 14 July 2023, and are signed on its behalf by:

BHAT, Arun Kumar
Director
Registered Company No. 11024190

ABHAT LIMITED

Notes to the Financial Statements
for the year ended 31 March 2023

1.	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.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments policy
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit & loss account.

4.	Employee information


		2023		2022
	Average number of employees during the year	1		1

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 22	277,069	277,069
At 31 March 23	277,069	277,069
Net book value
At 31 March 23	277,069	277,069
At 31 March 22	277,069	277,069

	Notes
	¹Other investments other than loans

6.	Creditors within one year

	2023	2022
	£	£
Amounts owed to related parties	152,671	138,468
Accrued liabilities and deferred income	840	792
Total	153,511	139,260


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.