Ableworld Franchise Limited

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

Registered number: 07210421

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	(257,141 )		1,226,370
Cash at bank and in hand		182,078		43,170

		(75,063 )		1,269,540
Creditors: Amounts Falling Due Within One Year	5	(77,447 )		(60,505 )

NET CURRENT ASSETS (LIABILITIES)			(152,510 )		1,209,035

TOTAL ASSETS LESS CURRENT LIABILITIES			(152,510 )		1,209,035

NET (LIABILITIES)/ASSETS			(152,510 )		1,209,035

CAPITAL AND RESERVES
Called up share capital	6		200		200
Profit and Loss Account			(152,710 )		1,208,835

SHAREHOLDERS' FUNDS			(152,510)		1,209,035

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 N D Cox

Director

28 May 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Ableworld Franchise Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07210421 . The registered office is Stapeley Technology Park, London Road, Nantwich, Cheshire, CW5 7JW.

2. Accounting Policies

2.1. Basis of Preparation of 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.

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from franchise fees and monthly management and advertising fees is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by monthly franchise sales. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

2.3. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.4. Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

2.5. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.6. Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

2.7. Purchase rebates

Rebates are recognised in the financial statements when it is virtually certain they are due and payable.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

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Ableworld Franchise Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	66,856	43,670
Prepayments and accrued income	31,500	21,171
VAT	11,214	36,547
Amounts owed by group undertakings	(366,711 )	1,124,982

	(257,141 )	1,226,370

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,562	4,707
Other creditors	8,500	2,500
Accruals and deferred income	65,385	53,298

	77,447	60,505

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
200 Ordinary Shares of £ 1.00 each	200	200

7. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Ableworld Holdings (UK) Limited . Copies of the group accounts may be obtained from the secretary, Ableworld Alpha Buildings, Stapeley Technology Park, London Road, Nantwich, Cheshire, CW5 7JW . The ultimate controlling party is Ableworld Holdings (UK) Limited who controls 100% of the shares of Ableworld Franchise Limited .

8. Going Concern

As at 31 August 2025 the company had net liabilities of £152,510. The directors will continue to support the company for the foreseeable future and is confident the company will return to a solvent position.

9. Audit Information

The auditor's report on the accounts of Ableworld Franchise Limited for the year ended 31 August 2025 was unqualified.

The auditor's report was signed by Richard Stonier (Senior Statutory Auditor) for and on behalf of Deans , Statutory Auditor.

Deans

Gibson House

Hurricane Court, Hurricane Close

Stafford

ST16 1GZ

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