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REGISTERED NUMBER: 05051928 (England and Wales)





ABA COMMERCIAL MAINTENANCE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2019






ABA COMMERCIAL MAINTENANCE LIMITED (REGISTERED NUMBER: 05051928)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2019










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ABA COMMERCIAL MAINTENANCE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2019







DIRECTORS: Mr N J Akroyd





SECRETARY: Mr N J Akroyd





REGISTERED OFFICE: 7 St John Street
Mansfield
Nottinghamshire
NG18 1QH





REGISTERED NUMBER: 05051928 (England and Wales)





ACCOUNTANTS: ApC
Chartered Accountants
7 St John Street
Mansfield
Nottinghamshire
NG18 1QH

ABA COMMERCIAL MAINTENANCE LIMITED (REGISTERED NUMBER: 05051928)

BALANCE SHEET
30 JUNE 2019

2019 2018
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 555 457

CURRENT ASSETS
Debtors 6 33,847 216,117
Cash at bank 84,485 172,122
118,332 388,239
CREDITORS
Amounts falling due within one year 7 54,640 157,345
NET CURRENT ASSETS 63,692 230,894
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,247

231,351

PROVISIONS FOR LIABILITIES 94 87
NET ASSETS 64,153 231,264

CAPITAL AND RESERVES
Called up share capital 55 105
Retained earnings 64,098 231,159
SHAREHOLDERS' FUNDS 64,153 231,264

ABA COMMERCIAL MAINTENANCE LIMITED (REGISTERED NUMBER: 05051928)

BALANCE SHEET - continued
30 JUNE 2019


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2019 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 21 February 2020 and were signed on its behalf
by:





Mr N J Akroyd - Director


ABA COMMERCIAL MAINTENANCE LIMITED (REGISTERED NUMBER: 05051928)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2019


1. STATUTORY INFORMATION

ABA Commercial Maintenance Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value excluding Value Added Tax of goods and services provided to customers during
the year. In respect of goods and services provided, all income is taken to profit and loss at the same point as
the right to receive consideration has been acquired.

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 - 25% straight line
Computer equipment - 25% straight line

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.


ABA COMMERCIAL MAINTENANCE LIMITED (REGISTERED NUMBER: 05051928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2019


3. 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Financial instruments and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets
of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar
debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented
as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the
profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the
outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability
then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are
debited direct to equity.

Debtors & creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative expenses.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2018 - 34 ) .

ABA COMMERCIAL MAINTENANCE LIMITED (REGISTERED NUMBER: 05051928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2019


5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2018 2,387 11,207 13,594
Additions 305 - 305
Disposals (2,387 ) (10,471 ) (12,858 )
At 30 June 2019 305 736 1,041
DEPRECIATION
At 1 July 2018 2,387 10,750 13,137
Charge for year 46 161 207
Eliminated on disposal (2,387 ) (10,471 ) (12,858 )
At 30 June 2019 46 440 486
NET BOOK VALUE
At 30 June 2019 259 296 555
At 30 June 2018 - 457 457

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Trade debtors 33,847 116,093
Directors' current accounts - 72,094
Prepayments and accrued income - 27,930
33,847 216,117

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Bank loans and overdrafts 295 -
Trade creditors 2,715 2,715
Corporation tax 13,324 47,612
Social security and other taxes 45 9,048
VAT 32,447 85,039
Other creditors 62 75
Accruals and deferred income 5,752 12,856
54,640 157,345

ABA COMMERCIAL MAINTENANCE LIMITED (REGISTERED NUMBER: 05051928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2019


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2019 and
30 June 2018:

2019 2018
£    £   
Mr A J Akroyd
Balance outstanding at start of year 48,154 30,034
Amounts advanced - 57,200
Amounts repaid (48,154 ) (39,080 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 48,154

Mr N J Akroyd
Balance outstanding at start of year 23,940 -
Amounts advanced - 32,200
Amounts repaid (23,940 ) (8,260 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 23,940

The amounts loaned to the director attract an annual interest rate of 3%.

9. RELATED PARTY DISCLOSURES

During the year the company paid salaries to its key management of £16,233 (2018 - £16,458)