ABP Distribution Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 7891009

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,409		5,923

			6,409		5,923
CURRENT ASSETS
Debtors	5	6,894		6,444
Cash at bank and in hand		3,041		6,850

		9,935		13,294
Creditors: Amounts Falling Due Within One Year	6	(15,400 )		(15,334 )

NET CURRENT ASSETS (LIABILITIES)			(5,465 )		(2,040 )

TOTAL ASSETS LESS CURRENT LIABILITIES			944		3,883

NET ASSETS			944		3,883

CAPITAL AND RESERVES
Called up share capital	7		3		3
Profit and Loss Account			941		3,880

SHAREHOLDERS' FUNDS			944		3,883

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Grahame Browne

Director

22/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

ABP Distribution Limited Registered number 7891009 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 19, Burtonwood Ind. Estate, Phipps Lane, Burtonwood, Warrington, WA5 4HX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% - reducing balance
Motor Vehicles	18% - reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	4,950	23,245	28,195
Additions	-	3,200	3,200
Disposals	-	(7,500 )	(7,500 )

As at 31 March 2025	4,950	18,945	23,895

Depreciation
As at 1 April 2024	2,922	19,350	22,272
Provided during the period	406	1,051	1,457
Disposals	-	(6,243 )	(6,243 )

As at 31 March 2025	3,328	14,158	17,486

Net Book Value
As at 31 March 2025	1,622	4,787	6,409

As at 1 April 2024	2,028	3,895	5,923

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,894	6,444

Page 2

Page 3

ABP Distribution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	4	4
VAT	2,568	4,944
Director's loan account	12,828	10,386

	15,400	15,334

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3