IRIS Accounts Production v25.4.0.155 03901395 director 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03901395 2024-09-30 03901395 2025-09-30 03901395 2024-10-01 2025-09-30 03901395 2023-09-30 03901395 2023-10-01 2024-09-30 03901395 2024-09-30 03901395 ns15:EnglandWales 2024-10-01 2025-09-30 03901395 ns14:PoundSterling 2024-10-01 2025-09-30 03901395 ns10:Director1 2024-10-01 2025-09-30 03901395 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03901395 ns10:SmallEntities 2024-10-01 2025-09-30 03901395 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 03901395 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 03901395 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03901395 ns10:FullAccounts 2024-10-01 2025-09-30 03901395 ns10:CompanySecretary1 2024-10-01 2025-09-30 03901395 ns10:RegisteredOffice 2024-10-01 2025-09-30 03901395 ns5:CurrentFinancialInstruments 2025-09-30 03901395 ns5:CurrentFinancialInstruments 2024-09-30 03901395 ns5:Non-currentFinancialInstruments 2025-09-30 03901395 ns5:Non-currentFinancialInstruments 2024-09-30 03901395 ns5:ShareCapital 2025-09-30 03901395 ns5:ShareCapital 2024-09-30 03901395 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 03901395 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 03901395 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 03901395 ns5:PlantMachinery 2024-10-01 2025-09-30 03901395 ns5:FurnitureFittings 2024-10-01 2025-09-30 03901395 ns5:MotorVehicles 2024-10-01 2025-09-30 03901395 ns5:LeaseholdImprovements 2024-09-30 03901395 ns5:PlantMachinery 2024-09-30 03901395 ns5:FurnitureFittings 2024-09-30 03901395 ns5:MotorVehicles 2024-09-30 03901395 ns5:LeaseholdImprovements 2025-09-30 03901395 ns5:PlantMachinery 2025-09-30 03901395 ns5:FurnitureFittings 2025-09-30 03901395 ns5:MotorVehicles 2025-09-30 03901395 ns5:LeaseholdImprovements 2024-09-30 03901395 ns5:PlantMachinery 2024-09-30 03901395 ns5:FurnitureFittings 2024-09-30 03901395 ns5:MotorVehicles 2024-09-30 03901395 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 03901395 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 03901395 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-09-30 03901395 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-09-30 03901395 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-09-30 03901395 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-09-30 03901395 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-09-30 03901395 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-09-30

REGISTERED NUMBER: 03901395 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

ABREY & SON LIMITED

| ABREY & SON LIMITED (REGISTERED NUMBER: 03901395) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Chartered Certified Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| ABREY & SON LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | T J Abrey

| SECRETARY: | Mrs S Abrey

| REGISTERED OFFICE: | Pond House

| Pamphillions Farm

| Purton End, Debden

| Saffron Walden

| Essex

| CB11 3JT

| REGISTERED NUMBER: | 03901395 (England and Wales)

| ACCOUNTANTS: | Bentens

| Chartered Certified Accountants

| Abbey House

| 51 High Street

| Saffron Walden

| Essex

| CB10 1AF

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ABREY & SON LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Abrey & Son Limited for the year ended 30 September 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Abrey & Son Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Abrey & Son Limited and state those matters that we have agreed to state to the director of Abrey & Son Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Abrey & Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Abrey & Son Limited. You consider that Abrey & Son Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Abrey & Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

19 February 2026

| ABREY & SON LIMITED (REGISTERED NUMBER: 03901395) |

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 179,218 |  | 212,192 |  |

CURRENT ASSETS

Stocks | 4 | 437,500 |  | 354,777 |  |

Debtors | 5 | 163,885 |  | 378,851 |  |

Cash at bank and in hand | 7,693 |  | 32,021 |  |

609,078 |  | 765,649 |  |

CREDITORS

Amounts falling due within one year | 6 | 241,417 |  | 419,041 |  |

NET CURRENT ASSETS | 367,661 |  | 346,608 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 546,879 |  | 558,800 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (35,470 | ) | (51,889 | ) |

PROVISIONS FOR LIABILITIES | (29,300 | ) | (45,914 | ) |

NET ASSETS | 482,109 |  | 460,997 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 482,108 |  | 460,996 |  |

SHAREHOLDERS' FUNDS | 482,109 |  | 460,997 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| ABREY & SON LIMITED (REGISTERED NUMBER: 03901395) |

STATEMENT OF FINANCIAL POSITION - continued

30 SEPTEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 February 2026 and were signed by:

T J Abrey - Director

| ABREY & SON LIMITED (REGISTERED NUMBER: 03901395) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% straight line

| Plant and machinery | - | 25% reducing balance

| Fixtures and fittings | - | 25% reducing balance

| Motor vehicles | - | 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.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| ABREY & SON LIMITED (REGISTERED NUMBER: 03901395) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Transactions denominated in foreign currencies are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction.

| Balances at the year end denominated in a foreign currency are translated into sterling at the rate of exchange ruling at the balance sheet date.

| 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

| 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

3. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 48,547 |  | 206,738 |  | 60,511 |  | 211,488 |  | 527,284 |  |

| Additions | - |  | 12,466 |  | 10,799 |  | - |  | 23,265 |  |

| At 30 September 2025 | 48,547 |  | 219,204 |  | 71,310 |  | 211,488 |  | 550,549 |  |

| DEPRECIATION

| At 1 October 2024 | 25,442 |  | 110,073 |  | 50,207 |  | 129,370 |  | 315,092 |  |

| Charge for year | 3,152 |  | 27,282 |  | 5,276 |  | 20,529 |  | 56,239 |  |

| At 30 September 2025 | 28,594 |  | 137,355 |  | 55,483 |  | 149,899 |  | 371,331 |  |

| NET BOOK VALUE

| At 30 September 2025 | 19,953 |  | 81,849 |  | 15,827 |  | 61,589 |  | 179,218 |  |

| At 30 September 2024 | 23,105 |  | 96,665 |  | 10,304 |  | 82,118 |  | 212,192 |  |

4. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 437,500 |  | 354,777 |  |

| ABREY & SON LIMITED (REGISTERED NUMBER: 03901395) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 99,131 |  | 329,097 |  |

| Other debtors | 64,754 |  | 49,754 |  |

163,885 |  | 378,851 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 65,824 |  | 101,206 |  |

| Hire purchase contracts | 10,862 |  | 28,714 |  |

| Trade creditors | 112,563 |  | 192,901 |  |

| Corporation tax | 19,038 |  | 31,823 |  |

| Social security and other taxes | 1,961 |  | 3,057 |  |

| VAT | 24,744 |  | 55,175 |  |

| Other creditors | 642 |  | 661 |  |

| Directors' current accounts | 378 |  | 249 |  |

| Accrued expenses | 5,405 |  | 5,255 |  |

241,417 |  | 419,041 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 5,556 |  | 5,556 |  |

| Bank loans - 2-5 years | 16,667 |  | 16,667 |  |

| Bank loans more than 5 years

| by instalments | 2,358 |  | 7,914 |  |

| Hire purchase contracts | 10,889 |  | 21,752 |  |

35,470 |  | 51,889 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years

| by instalments | 2,358 |  | 7,914 |  |

2,358 |  | 7,914 |  |

| ABREY & SON LIMITED (REGISTERED NUMBER: 03901395) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | RELATED PARTY DISCLOSURES

| The director T J Abrey is also a partner in the partnership Abrey & Son. At the year end the amounts owed by the partnership amounted to £64,754 (2024 £49,754).

| The company occupies premises owned by Abrey & Son. A normal commercial property rent of £15,000 was paid during the year (2024 £15,000).

| Dividends of £29,000 were paid to the director in the year (2024: £98,000).

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is T J Abrey by virtue of his ownership of 100% of the issued share capital of the company.