REGISTERED NUMBER: 07358386 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2017

for

AB2BA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

AA Bharucha

AM Bharucha

REGISTERED OFFICE:

16 South Bank Lodge

South Bank

Surbiton

Surrey

KT6 6DA

REGISTERED NUMBER:

07358386 (England and Wales)

CURRENT ASSETS

Debtors

3

13,795

13,729

Investments

4

56,282

43,298

Cash at bank

82,085

106,183

152,162

163,210

CREDITORS

Amounts falling due within one year

5

(20,676

)

(29,474

)

NET CURRENT ASSETS

131,486

133,736

TOTAL ASSETS LESS CURRENT LIABILITIES

131,486

133,736

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

131,386

133,636

SHAREHOLDERS' FUNDS

131,486

133,736

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2017 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 22 April 2018 and were signed on its behalf by:

AA Bharucha - Director

1.	STATUTORY INFORMATION

AB2BA 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Company has transitioned to section 1A "Small Entities" of Financial Reporting Standard 102 from 1 September

2015. Transition had no material impact.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

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.

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.

3.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.17

31.8.16

£

£

Trade debtors

12,558

12,852

Other debtors

1,237

877

13,795

13,729

4.	CURRENT ASSET INVESTMENTS

31.8.17

31.8.16

£

£

Listed investments

56,282

43,298

Market value of listed investment at 31 August 2017 - £63,254 (2016 - £48,254).

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.17

31.8.16

£

£

Taxation and social security

12,223

22,221

Other creditors

8,453

7,253

20,676

29,474

6.	ULTIMATE CONTROLLING PARTY

The company was under the control of its directors by virtue of their connected shareholdings.