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STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Axel's Trading Company Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.
COMPANY REGISTRATION NUMBER: 05336796

AXEL'S TRADING COMPANY LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

AXEL'S TRADING COMPANY LIMITED

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF AXEL'S TRADING COMPANY LIMITED

YEAR ENDED 31 DECEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Axel's Trading Company Limited for the year ended 31 December 2025, which comprise the abridged 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 www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors
Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
31 March 2026

AXEL'S TRADING COMPANY LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 8,915 |  | 11,116

Current assets

Debtors | 377,599 |  | 363,443 |
Cash at bank and in hand | 573,022 |  | 930,438 |
| ------------ |  | -------------- |
| 950,621 |  | 1,293,881 |

Creditors: amounts falling due within one year | 490,843 |  | 752,433 |
| ------------ |  | -------------- |
Net current assets |  | 459,778 |  | 541,448
|  | ------------ |  | ------------
Total assets less current liabilities |  | 468,693 |  | 552,564
|  | ------------ |  | ------------
Net assets |  | 468,693 |  | 552,564
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 467,693 |  | 551,564
|  | ------------ |  | ------------
Shareholders funds |  | 468,693 |  | 552,564
|  | ------------ |  | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

AXEL'S TRADING COMPANY LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 31 March 2026 , and are signed on behalf of the board by:

R M Greenwood
Director

Company registration number: 05336796

AXEL'S TRADING COMPANY LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lifford Hall, Lifford Lane, Kings Norton, Birmingham, B30 3JN.
2. Statement of Compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
These accounts have been prepared on the going concern basis following assurances from the directors of their continuing financial support.
Revenue recognition
The Turnover shown in the profit and loss account represents the realisable value of work undertaken during the year, exclusive of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Patents | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & Fittings | - | 25% straight line
| Motor vehicles | - | 20% reducing balance
| Computer Equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Intangible Assets

| £
Cost |
At 1 January 2025 and 31 December 2025 | 3,631
| ------------
Amortisation |
At 1 January 2025 and 31 December 2025 | 3,631
| ------------
Carrying amount |
At 31 December 2025 | –
| ------------
At 31 December 2024 | –
| ------------

5. Tangible Assets

| £
Cost |
At 1 January 2025 | 34,521
Additions | 1,032
| ------------
At 31 December 2025 | 35,553
| ------------
Depreciation |
At 1 January 2025 | 23,405
Charge for the year | 3,233
| ------------
At 31 December 2025 | 26,638
| ------------
Carrying amount |
At 31 December 2025 | 8,915
| ------------
At 31 December 2024 | 11,116
| ------------

6. Directors' Advances, Credits and Guarantees
Amounts owed to the directors at the balance sheet date are included in debtors and totalled £2,543 (2024: £234 owed from).