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REGISTERED NUMBER: 04244417 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED

A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED (REGISTERED NUMBER: 04244417)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: J Boughton
A A Boughton





REGISTERED OFFICE: Unit 2
Enigman Building
Bilton Road
Bletchley
Buckinghamshire
MK1 1HW





REGISTERED NUMBER: 04244417 (England and Wales)





ACCOUNTANTS: Ad Valorem Accountancy Services Limited
Chartered Certified Accountants
2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Buckinghamshire
MK12 5NN

A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED (REGISTERED NUMBER: 04244417)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,214,894 1,347,926
2,214,894 1,347,926

CURRENT ASSETS
Stocks 29,638 18,524
Debtors 6 837,192 588,212
Cash at bank 522,013 150,061
1,388,843 756,797
CREDITORS
Amounts falling due within one year 7 1,242,482 787,545
NET CURRENT ASSETS/(LIABILITIES) 146,361 (30,748 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,361,255

1,317,178

CREDITORS
Amounts falling due after more than one
year

8

(778,343

)

(805,049

)

PROVISIONS FOR LIABILITIES (72,308 ) (31,127 )
NET ASSETS 1,510,604 481,002

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Retained earnings 1,509,604 480,002
SHAREHOLDERS' FUNDS 1,510,604 481,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED (REGISTERED NUMBER: 04244417)

BALANCE SHEET - continued
31 JANUARY 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by:





A A Boughton - Director


A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED (REGISTERED NUMBER: 04244417)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025


1. STATUTORY INFORMATION

A B Turnkey Solutions for Manufacturing 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. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
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. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is recognised as the fair value of the consideration received or receivable for goods and services provided from manufacturing and machining activities and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Improvements to property - 2% on cost
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED (REGISTERED NUMBER: 04244417)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


2. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED (REGISTERED NUMBER: 04244417)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


2. 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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
Employer financed retirement benefit scheme (efrbs)
The company has established trusts for the benefit of employees and persons connected with them. Monies held in these trust are held by independent trustees and managed at their discretion. The trustees are empowered to provide bothretirement and other employee benefits.

Where the company retains future economic benefit from, and has de facto control of the assets and liabilities of the trust, they are accounted for as assets and liabilities of the company until the earlier of the date that an allocation of trust funds to employees in respect of past services is declared and the date that assets of the trust vest in identified individuals.

Where monies held in a trust are determined by the company on the basis of employees' past services to the business and the company can obtain no future economic benefit from those monies, such monies, whether in the trust or accrued for by the company are charged to the profit and loss account in the period to which they relate.

Where monies held in a trust are determined by the company on the basis of employees' past services to the business and are payable after completion of the employment, such monies are charged to the profit and loss account in the period during which services are rendered by employees.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 24 ) .

A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED (REGISTERED NUMBER: 04244417)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 February 2024
and 31 January 2025 105,149
AMORTISATION
At 1 February 2024
and 31 January 2025 105,149
NET BOOK VALUE
At 31 January 2025 -
At 31 January 2024 -

5. TANGIBLE FIXED ASSETS
Freehold Improvements Plant and
property to property machinery
£ £ £
COST
At 1 February 2024 692,618 195,688 1,040,460
Additions - 2,289 932,992
At 31 January 2025 692,618 197,977 1,973,452
DEPRECIATION
At 1 February 2024 - 7,828 599,715
Charge for year - 3,959 87,259
At 31 January 2025 - 11,787 686,974
NET BOOK VALUE
At 31 January 2025 692,618 186,190 1,286,478
At 31 January 2024 692,618 187,860 440,745

A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED (REGISTERED NUMBER: 04244417)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 February 2024 110,980 25,809 2,065,555
Additions 35,307 - 970,588
At 31 January 2025 146,287 25,809 3,036,143
DEPRECIATION
At 1 February 2024 88,660 21,426 717,629
Charge for year 11,525 877 103,620
At 31 January 2025 100,185 22,303 821,249
NET BOOK VALUE
At 31 January 2025 46,102 3,506 2,214,894
At 31 January 2024 22,320 4,383 1,347,926

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 837,112 505,584
Amounts owed by group undertakings - 82,548
Other debtors 80 80
837,192 588,212

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Bank loans and overdrafts 72,809 123,768
Hire purchase contracts 164,853 103,735
Trade creditors 171,875 127,630
Amounts owed to group undertakings 100,000 -
Taxation and social security 340,167 312,368
Other creditors 392,778 120,044
1,242,482 787,545

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£ £
Bank loans 493,198 596,176
Hire purchase contracts 285,145 208,873
778,343 805,049

A B TURNKEY SOLUTIONS FOR MANUFACTURING
LIMITED (REGISTERED NUMBER: 04244417)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2025 2024
£ £
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 201,963 101,104

9. SECURED DEBTS

Included within creditors falling due within one year and creditors falling due after more than one year are secured loans from National Westminster Bank PLC.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
1,000 Ordinary 1 1,000 1,000