2024-07-01 2025-06-30 false Capium Accounts Production 1.1 02602712 2024-07-01 2025-06-30 02602712 bus:FullAccounts 2024-07-01 2025-06-30 02602712 bus:FRS102 2024-07-01 2025-06-30 02602712 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 02602712 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02602712 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02602712 2024-07-01 2025-06-30 02602712 2025-06-30 02602712 bus:RegisteredOffice 2024-07-01 2025-06-30 02602712 core:WithinOneYear 2025-06-30 02602712 core:AfterOneYear 2025-06-30 02602712 1 2024-07-01 2025-06-30 02602712 bus:Director1 2024-07-01 2025-06-30 02602712 bus:Director1 2025-06-30 02602712 bus:Director1 2023-07-01 2024-06-30 02602712 bus:Director2 2024-07-01 2025-06-30 02602712 bus:Director2 2025-06-30 02602712 bus:Director2 2023-07-01 2024-06-30 02602712 2023-07-01 02602712 bus:LeadAgentIfApplicable 2024-07-01 2025-06-30 02602712 2023-07-01 2024-06-30 02602712 2024-06-30 02602712 core:WithinOneYear 2024-06-30 02602712 core:AfterOneYear 2024-06-30 02602712 bus:EntityAccountantsOrAuditors 2023-07-01 2024-06-30 02602712 core:LandBuildings 2024-07-01 2025-06-30 02602712 core:LandBuildings 2025-06-30 02602712 core:LandBuildings 2024-06-30 02602712 core:PlantMachinery 2024-07-01 2025-06-30 02602712 core:PlantMachinery 2025-06-30 02602712 core:PlantMachinery 2024-06-30 02602712 core:MotorCars 2024-07-01 2025-06-30 02602712 core:MotorCars 2025-06-30 02602712 core:MotorCars 2024-06-30 02602712 core:ComputerEquipment 2024-07-01 2025-06-30 02602712 core:ComputerEquipment 2025-06-30 02602712 core:ComputerEquipment 2024-06-30 02602712 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-06-30 02602712 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-06-30 02602712 core:CostValuation core:Non-currentFinancialInstruments 2025-06-30 02602712 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 02602712 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-06-30 02602712 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-06-30 02602712 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-06-30 02602712 core:Non-currentFinancialInstruments 2025-06-30 02602712 core:Non-currentFinancialInstruments 2024-06-30 02602712 core:ShareCapital 2025-06-30 02602712 core:ShareCapital 2024-06-30 02602712 core:RetainedEarningsAccumulatedLosses 2025-06-30 02602712 core:RetainedEarningsAccumulatedLosses 2024-06-30 02602712 dpl:Item1 2024-07-01 02602712 dpl:Item1 2025-06-30 02602712 dpl:Item1 2023-07-01 02602712 dpl:Item1 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 02602712
England and Wales
Unaudited Financial Statements
for the year ended 30 June 2025
for
AB FLUID POWER LTD

AB Fluid Power Ltd Contents Page For the year ended 30 June 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

AB Fluid Power Ltd Company Information For the year ended 30 June 2025
Directors | Kelvin Gordon Packer Robert Seymour
Registered Number | 02602712
Registered Office | Unit 24 25 Dixon Business Centre Dixon Road Dixon Road Brislington Bristol BS4 5QW
Accountants | West & Co Accountants & Tax Advisors Leigh Court Business Centre Pill Road, Abbots Leigh Bristol BS8 3RA
1

AB Fluid Power Ltd Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,881 |  | 6,508
|  | 4,881 |  | 6,508
Current assets |  |  |
Stocks | 4 | 215,150 |  | 219,746
Debtors | 5 | 54,962 |  | 59,179
Cash at bank and in hand |  | 62 |  | 28
|  | 270,174 |  | 278,953
Creditors: amount falling due within one year | 6 | (194,869) |  | (196,113)
Net current assets |  | 75,305 |  | 82,840
Total assets less current liabilities |  | 80,186 |  | 89,348
Creditors: amount falling due after more than one year | 7 | (34,616) |  | (33,955)
Provisions for liabilities | 8 | (429) |  | (503)
Net assets |  | 45,141 |  | 54,890
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 45,041 |  | 54,790
Shareholders' funds |  | 45,141 |  | 54,890
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 13 October 2025 and were signed on its behalf by:
------------------------------- Robert Seymour Director
2

AB Fluid Power Ltd Notes to the Financial Statements For the year ended 30 June 2025
General Information AB Fluid Power Ltd is a private company, limited by shares, registered in England and Wales, registration number 02602712, registration address Unit 24 25 Dixon Business Centre Dixon Road , Dixon Road , Brislington, Bristol, BS4 5QW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Short leasehold | 10 years Straight Line
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 6 (2024 : 6).
3. | Tangible fixed assets
Cost or valuation | Short leasehold |  | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 July 2024 | 43,697 |  | 68,720 |  | 33,285 |  | 30,894 |  | 176,596
Additions | - |  | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | - |  | -
At 30 June 2025 | 43,697 |  | 68,720 |  | 33,285 |  | 30,894 |  | 176,596
Depreciation
At 01 July 2024 | 43,697 |  | 66,837 |  | 30,877 |  | 28,677 |  | 170,088
Charge for year | - |  | 470 |  | 602 |  | 555 |  | 1,627
On disposals | - |  | - |  | - |  | - |  | -
At 30 June 2025 | 43,697 |  | 67,307 |  | 31,479 |  | 29,232 |  | 171,715
Net book values
Closing balance as at 30 June 2025 | - |  | 1,413 |  | 1,806 |  | 1,662 |  | 4,881
Opening balance as at 01 July 2024 | - |  | 1,883 |  | 2,408 |  | 2,217 |  | 6,508
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 215,150 |  | 219,746
| 215,150 |  | 219,746
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 47,716 |  | 53,705
Prepayments & Accrued Income | 7,246 |  | 5,352
PAYE & Social Security | - |  | 122
| 54,962 |  | 59,179
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 62,739 |  | 87,617
Bank Loans & Overdrafts | 103,205 |  | 74,679
Corporation Tax | 16,156 |  | 21,410
PAYE & Social Security | 1,917 |  | -
Accruals | 1,420 |  | 3,336
Other Creditors | 284 |  | 474
Pension control | 329 |  | 329
Wages & Salaries Control Account | 1,014 |  | -
VAT | 7,805 |  | 8,268
| 194,869 |  | 196,113
Overdraft facility Included in 'Bank loans and overdrafts' is the company's bank overdraft facility. This is secured by a fixed and floating charge debenture over the assets of the company and supported by a personal guarantee provided by the directors. The facility is repayable on demand and subject to an interest rate as determined by the bank.
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | - |  | 10,077
Directors' Loan Accounts | 34,616 |  | 23,878
| 34,616 |  | 33,955
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 429 |  | 503
| 429 |  | 503
9. | Director’s loan
| Related party transactions At the year end, the company owed Mr and Mrs Seymour £17,656 (2024 - £1,326) in the form of a director's current account. There are no fixed repayment terms associated with the monies advanced and no interest is charged on the outstanding amount. At the year end, the company owed Mr K Packer £6,222 (2024 - Mr K Packer owed the company £4,093) in the form of a director's current account. There are no fixed repayment terms associated with the monies advanced and no interest is charged on the outstanding amount. No other transactions with related parties were undertaken such as are required to be disclosed under FRS102s1A.
3