Company No: 07468202 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	140,100		140,100
		140,100		140,100
Creditors: amounts falling due within one year	4	( 2,141)		( 65,709)
Net current liabilities		(2,141)		(65,709)
Total assets less current liabilities		137,959		74,391
Net assets		137,959		74,391
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		137,859		74,291
Total shareholder's funds		137,959		74,391

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

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of A B Coaches (Holdings) Limited (registered number: 07468202) were approved and authorised for issue by the Board of Directors on 08 May 2026. They were signed on its behalf by:

N J Elgar Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

A B Coaches (Holdings) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 November 2024	140,100
At 31 October 2025	140,100
Carrying value at 31 October 2025	140,100
Carrying value at 31 October 2024	140,100

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to own subsidiaries	0		63,568
Other creditors	2,141		2,141
	2,141		65,709

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
35 Ordinary A shares of £ 1.00 each	35		35
35 Ordinary B shares of £ 1.00 each	35		35
30 Ordinary C shares of £ 1.00 each	30		30
	100		100