ABACUS GROUP (TOPCO) LIMITED
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Cash
—
Latest balance sheet
Net assets
£4.1M
Equity attributable
Employees
2
Average over period
Profit before tax
-£7.4M
Period ending 2024-12-30
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
Accounts not prepared on a going-concern basis
The directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in Note 1.
-
1 PSC ceased in last 24 months
Significant control changed hands — see the Ownership section.
-
Going-concern uncertainty disclosed
Net assets
1-year trend · vs Unclassified median
Accounts
1-year trend · Δ = latest vs prior filed period · latest reflected 2024-12-30
| Metric | Trend | 2024-12-30 | Δ vs prior |
|---|---|---|---|
| Turnover | — | — | |
| Operating profit | — | — | |
| Profit before tax | -£7,436,361 | — | |
| Net profit | -£7,436,361 | — | |
| Cash | — | — | |
| Total assets less current liabilities | — | — | |
| Net assets | £4,063,639 | — | |
| Equity | £4,063,639 | — | |
| Average employees | 2 | — | |
| Wages | — | — | |
| Directors' remuneration | — | — |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-12-30 |
|---|---|---|
| Gearing (liabilities / total assets) | 0.0% |
Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Fiander ETL
- Audit opinion
- Unqualified (clean)
- Going concern
- Not a going concern (break-up basis)
“The directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in Note 1.”
Group structure
- ABACUS GROUP (TOPCO) LIMITED · parent
- Abacus Direct Group Holdings Limited 100%
- Abacus Direct Holdings Limited 100%
- Abacus Direct Limited 100%
- LFZ Manufacturing Limited 100%
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
3 active · 1 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| YU, Leo | Secretary | 2024-10-29 | — | — |
| WESTBROOK, Steven | Director | 2024-10-29 | Feb 1956 | British |
| YU, Leo | Director | 2024-10-29 | Jun 1984 | British |
Show 1 resigned officer
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| PATTISON, Ian David | Director | 2024-02-20 | 2024-10-29 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Mr Steven Westbrook | Individual | Significant influence | 2024-10-29 | Active |
| Newbury Investments (Uk) Ltd | Corporate entity | Shares 75–100% | 2024-10-29 | Active |
| Mr Leo Yu | Individual | Significant influence | 2024-10-29 | Active |
| Mr Ian David Pattison | Individual | Shares 75–100%, Voting 75–100%, Appoints directors | 2024-02-20 | Ceased 2024-10-29 |
Filing timeline
Last 17 of 17 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-03-03 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-12-18 | AA | accounts | Accounts with accounts type full | |
| 2025-09-25 | AA01 | accounts | Change account reference date company previous shortened | |
| 2025-04-24 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-04-24 | PSC01 | persons-with-significant-control | Notification of a person with significant control | |
| 2025-04-24 | PSC02 | persons-with-significant-control | Notification of a person with significant control | |
| 2025-04-24 | PSC01 | persons-with-significant-control | Notification of a person with significant control | |
| 2025-04-24 | AP03 | officers | Appoint person secretary company with name date | |
| 2025-04-24 | AP01 | officers | Appoint person director company with name date | |
| 2025-04-24 | AP01 | officers | Appoint person director company with name date | |
| 2025-04-24 | TM01 | officers | Termination director company with name termination date | |
| 2025-04-24 | AD01 | address | Change registered office address company with date old address new address | |
| 2025-04-24 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2024-06-25 | SH01 | capital | Capital allotment shares | |
| 2024-05-29 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2024-03-21 | AA01 | accounts | Change account reference date company current shortened | |
| 2024-02-20 | NEWINC | incorporation | Incorporation company |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.