REGISTERED NUMBER: 02736698

Abbreviated Unaudited Accounts for the Year Ended 31 August 2016

for

Abbfab Services Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Abbreviated Balance Sheet

3

Notes to the Abbreviated Accounts

5

DIRECTOR:

Mr M S Roscoe

SECRETARY:

Ms E O'Connell

REGISTERED OFFICE:

Balmoral House

Warwick Court, Park Road

Middleton

Manchester

M24 1AE

BUSINESS ADDRESS:

Windley Street

Mill Hill

Bolton

Lancashire

BL2 2AH

REGISTERED NUMBER:

02736698

ACCOUNTANTS:

James Scott

Chartered Certified Accountant

Balmoral House, Warwick Court

Park Road

Middleton

Manchester

M24 1AE

The following reproduces the text of the report prepared for the director in respect of the company's

annual unaudited financial statements, from which the unaudited abbreviated accounts (set out on

pages three to six) have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your

approval these accounts from the company's accounting records and from information and explanations

you have given us.

As a member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and

other professional requirements which are detailed at:

http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html

This report is made solely to the Board of Directors, as a body, in accordance with the terms of our

engagement letter. Our work has been undertaken solely to prepare for your approval these accounts and

state those matters that we have agreed to state to them/the Board of Directors, as a body, in accordance

with the requirements of the Association of Chartered Certified Accountants as detailed at:

http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the

company and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory

accounts that give a true and fair view of the assets, liabilities, financial position and profit[/loss of the

company. You consider that the company is exempt from the statutory audit requirement for the

accounting period. We have not been instructed to carry out an audit or a review of the accounts of the

company. For this reason, we have not verified the accuracy or completeness of the accounting records or

information and explanations you have given to us and we do not, therefore, express any opinion on the

statutory accounts.

James Scott

Chartered Certified Accountant

Balmoral House, Warwick Court

Park Road

Middleton

Manchester

M24 1AE

30 November 2016

FIXED ASSETS

Tangible assets

2

166,029

129,063

CURRENT ASSETS

Stocks

52,257

45,632

Debtors

380,552

483,809

Cash at bank

205,345

275,490

638,154

804,931

CREDITORS

Amounts falling due within one year

3

230,293

316,254

NET CURRENT ASSETS

407,861

488,677

TOTAL ASSETS LESS CURRENT LIABILITIES

573,890

617,740

CREDITORS

Amounts falling due after more than one year

3

(669

)

-

PROVISIONS FOR LIABILITIES

(27,861

)

(18,846

)

NET ASSETS

545,360

598,894

CAPITAL AND RESERVES

Called up share capital

4

100

100

Profit and loss account

545,260

598,794

SHAREHOLDERS' FUNDS

545,360

598,894

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2016 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 30 November 2016 and were signed by:

Mr M S Roscoe - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance

with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

in accordance with the property

Improvements to property

-

in accordance with the property

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

at varying rates on cost

Motor vehicles

-

at varying rates on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making

due allowance for obsolete and slow moving items.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed

at the balance sheet date where transactions or events have occurred at that date that will result in

an obligation to pay more, or a right to pay less or to receive more, tax, with the following

exceptions:

Provision is made for tax on gains arising from the revaluation (and similar fair value adjustments)

of fixed assets, and gains on disposal of fixed assets that have been rolled over into replacement

assets, only to the extent that, at the balance sheet date, there is a binding agreement to dispose

of the assets concerned. However, no provision is made where, on the basis of all available

evidence at the balance sheet date, it is more likely than not that the taxable gain will be rolled

over into replacement assets and charged to tax only where the replacement assets are sold;

Provision is made for deferred tax that would arise on remittance of the retained earnings of

overseas subsidiaries, associates and joint ventures only to the extent that, at the balance sheet

date, dividends have been accrued as receivable;

Deferred tax assets are recognised only to the extent that the directors consider that it is more

likely than not that there will be suitable taxable profits from which the future reversal of the

underlying timing differences can be deducted.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in

the periods in which timing differences reverse, based on tax rates and laws enacted or

substantively enacted at the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line

basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. The pension costs charged in the

financial statements represent the contribution payable by the company during the year charged to

the profit and loss account in the period to which they relate.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 September 2015

323,062

Additions

72,131

Disposals

(24,835

)

At 31 August 2016

370,358

DEPRECIATION

At 1 September 2015

193,999

Charge for year

23,792

Eliminated on disposal

(13,462

)

At 31 August 2016

204,329

NET BOOK VALUE

At 31 August 2016

166,029

At 31 August 2015

129,063

3.

CREDITORS

Creditors include an amount of £ 8,169 for which security has been given.

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.16

31.8.15

value:

£

£

100

Ordinary

£1

100

100