REGISTERED NUMBER: 03863432 (England and Wales)

ABROL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Singh

SECRETARY:

Mrs P K Benning

REGISTERED OFFICE:

1st Floor, Cashs Business Centre

228 Widdrington Road

COVENTRY

CV1 4PB

REGISTERED NUMBER:

03863432 (England and Wales)

ACCOUNTANTS:

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

FIXED ASSETS

Tangible assets

4

50,589

63,315

Investment property

5

24,347,215

24,136,271

24,397,804

24,199,586

CURRENT ASSETS

Debtors

6

-

403

Cash at bank

165,557

454,537

165,557

454,940

CREDITORS

Amounts falling due within one year

7

(1,577,955

)

(1,411,887

)

NET CURRENT LIABILITIES

(1,412,398

)

(956,947

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,985,406

23,242,639

CREDITORS

Amounts falling due after more than one year

8

(1,802,000

)

(2,701,286

)

PROVISIONS FOR LIABILITIES

10

(2,491,289

)

(2,497,344

)

NET ASSETS

18,692,117

18,044,009

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

10,581,303

10,581,303

Retained earnings

8,109,814

7,461,706

SHAREHOLDERS' FUNDS

18,692,117

18,044,009

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 May 2026 and were signed by:

Mr A Singh - Director

1.	STATUTORY INFORMATION

Abrol Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income from the properties.

Tangible fixed assets - investment properties

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

54,803

170,689

74,391

2,233

302,116

DEPRECIATION

At 1 November 2024

47,740

147,479

42,099

1,483

238,801

Charge for year

1,059

3,481

8,073

113

12,726

At 31 October 2025

48,799

150,960

50,172

1,596

251,527

NET BOOK VALUE

At 31 October 2025

6,004

19,729

24,219

637

50,589

At 31 October 2024

7,063

23,210

32,292

750

63,315

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

24,136,271

Additions

210,944

At 31 October 2025

24,347,215

NET BOOK VALUE

At 31 October 2025

24,347,215

At 31 October 2024

24,136,271

The fair value of the investment property has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

Fair value at 31 October 2025 is represented by:

£

Valuation in 2018

10,873,065

Valuation in 2021

2,500,000

Valuation in 2022

(86,792

)

Cost

11,060,942

24,347,215

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

-

403

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

173,243

129,224

Taxation and social security

233,629

131,419

Other creditors

1,171,083

1,151,244

1,577,955

1,411,887

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

1,802,000

2,701,286

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Bank loans

1,802,000

2,701,286

The bank loan is secured by way of a debenture and 1st legal charge over the investment properties.

10.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

2,491,289

2,497,344

Deferred

tax

£

Balance at 1 November 2024

2,497,344

Decrease in provision

(6,055

)

Balance at 31 October 2025

2,491,289

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within the creditors , the amount owed the director is £1,148,869 (2024 £1,126,586). This is unsecured and interest free and with no fixed date of repayment.

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £15,300 were paid to the director .

13.	ULTIMATE CONTROLLING PARTY

The company is under the control of Mr A Singh & Mrs PK Benning.