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Registered number: 06472295
ABS (Nationwide) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Lloyd Richards Ltd
Eaton House Stoke Prior Lane
Leominster
Herefordshire
HR6 0NA
ABS (Nationwide) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
ABS (Nationwide) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06472295

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,985 |  | 7,704
|  |  | 4,985 |  | 7,704
CURRENT ASSETS
Debtors | 5 | 201,125 |  | 41,997 |
Cash at bank and in hand |  | 80,395 |  | 188,732 |
|  | 281,520 |  | 230,729 |
Creditors: Amounts Falling Due Within One Year | 6 | (36,362 ) |  | (37,180 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 245,158 |  | 193,549
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 250,143 |  | 201,253
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (997 ) |  | (1,541 )
NET ASSETS |  |  | 249,146 |  | 199,712
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 249,046 |  | 199,612
SHAREHOLDERS' FUNDS |  |  | 249,146 |  | 199,712

Page 1
Page 2
ABS (Nationwide) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Andrew Bevan Director
08/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ABS (Nationwide) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ABS (Nationwide) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06472295 . The registered office is Eaton House, Stoke Prior Lane, Leominster, HR6 0NA.
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 is invoiced value of sales of goods and services net of any discounts and if appropriate adjusted for accrued or deferred income.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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% S/L
Computer Equipment | 33.3% S/L

2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
Corporation tax is calculated on the profit for the year adjusted for non-admissable expenses and capital allowances at the rate applicable at the balance sheet date.
Provision is made for deferred tax in the event of the net book value of assets exceeding their written down value for tax purposes.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme administered by B & C Holdings, aka People's Partnership.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 1 |  | 1
| 2 |  | 2

Page 3
Page 4
ABS (Nationwide) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 13,595
As at 31 December 2025 | 13,595
Depreciation
As at 1 January 2025 | 5,891
Provided during the period | 2,719
As at 31 December 2025 | 8,610
Net Book Value
As at 31 December 2025 | 4,985
As at 1 January 2025 | 7,704

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 190,145 |  | 40,954
Prepayments and accrued income | 1,938 |  | 1,043
Director's loan account | 9,042 |  | -
| 201,125 |  | 41,997

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,406 |  | 3,164
Corporation tax | 11,628 |  | 26,321
Other taxes and social security | 222 |  | 696
VAT | 19,244 |  | 3,868
Company Credit card | 358 |  | 1,462
Other creditors pension contributions | 250 |  | 214
Accruals and deferred income | 2,254 |  | 1,080
Director's loan account | - |  | 375
| 36,362 |  | 37,180

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 997 |  | 1,541

Page 4
Page 5
ABS (Nationwide) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Bevan | - | 10,092 | - | - | 10,092

The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr A and Mrs H Bevan by virtue of their ownership of 100% of the issued share capital in the company.
Page 5