REGISTERED NUMBER: 00972502 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

A.B.S. (Burton) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Culbert

Mrs B M Culbert

Mr I R Culbert

Mrs K M Williams

SECRETARY:

Mrs B M Culbert

REGISTERED OFFICE:

Unit 1 Northgate

Aldridge

Walsall

West Midlands

WS9 8TH

REGISTERED NUMBER:

00972502 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

169,887

181,805

169,887

181,805

CURRENT ASSETS

Stocks

910,169

966,000

Debtors

6

955,404

933,850

Cash at bank and in hand

1,057,652

1,073,339

2,923,225

2,973,189

CREDITORS

Amounts falling due within one year

7

1,010,641

962,982

NET CURRENT ASSETS

1,912,584

2,010,207

TOTAL ASSETS LESS CURRENT LIABILITIES

2,082,471

2,192,012

PROVISIONS FOR LIABILITIES

34,840

36,558

NET ASSETS

2,047,631

2,155,454

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

2,047,531

2,155,354

SHAREHOLDERS' FUNDS

2,047,631

2,155,454

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

Mr I R Culbert - Director

1.	STATUTORY INFORMATION

A.B.S. (Burton) 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.

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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

The turnover shown in the profit and loss account is the amount receivable for the provision of goods and services falling within the Company's activities, net of Value Added Tax, rebates and trade discounts. Turnover from the provision of goods and services are recognised in the accounting period in which the Company obtains the right to consideration in exchange for its performance and when the amounts to be recognised are fixed or determinable and collectability is reasonably assured.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Alterations to property

14 years straight line

Plant and machinery

15% reducing balance

Computers

33.3% straight line

Motor vehicles

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred 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 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.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2025 - 29 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

50,000

AMORTISATION

At 1 February 2025

and 31 January 2026

50,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Alterations

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

160,395

332,269

372,830

43,378

908,872

Additions

-

8,120

29,400

-

37,520

At 31 January 2026

160,395

340,389

402,230

43,378

946,392

DEPRECIATION

At 1 February 2025

138,300

315,372

230,017

43,378

727,067

Charge for year

4,237

3,985

41,216

-

49,438

At 31 January 2026

142,537

319,357

271,233

43,378

776,505

NET BOOK VALUE

At 31 January 2026

17,858

21,032

130,997

-

169,887

At 31 January 2025

22,095

16,897

142,813

-

181,805

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

861,329

862,758

Other debtors

94,075

71,092

955,404

933,850

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

696,200

769,319

Taxation and social security

162,499

131,660

Other creditors

151,942

62,003

1,010,641

962,982

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

110,638

110,638

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr R Culbert

Balance outstanding at start of year

(5,155

)

(4,115

)

Amounts advanced

105,500

150,000

Amounts repaid

(101,040

)

(151,040

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(695

)

(5,155

)

Mr I R Culbert

Balance outstanding at start of year

20,141

25,712

Amounts advanced

125,586

57,464

Amounts repaid

(101,040

)

(63,035

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

44,687

20,141

Mrs K M Williams

Balance outstanding at start of year

17,836

16,564

Amounts advanced

48,377

38,772

Amounts repaid

(51,040

)

(37,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,173

17,836