REGISTERED NUMBER: 07922523 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ABL LOGISTICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs K O'Donnell

REGISTERED OFFICE:

Greenfields

Bell Farm Lane

Minster on Sea

Sheerness

Kent

ME12 4JA

REGISTERED NUMBER:

07922523 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

97,950

171,342

CURRENT ASSETS

Debtors

5

784

21,527

Cash at bank

177,267

86,949

178,051

108,476

CREDITORS

Amounts falling due within one year

6

109,823

125,074

NET CURRENT ASSETS/(LIABILITIES)

68,228

(16,598

)

TOTAL ASSETS LESS CURRENT LIABILITIES

166,178

154,744

CREDITORS

Amounts falling due after more than one year

7

-

(15,317

)

PROVISIONS FOR LIABILITIES

8

(22,039

)

(32,555

)

NET ASSETS

144,139

106,872

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

144,137

106,870

SHAREHOLDERS' FUNDS

144,139

106,872

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 director acknowledges her 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 27 June 2026 and were signed by:

J Goodwin - Director

1.	STATUTORY INFORMATION

ABL Logistics 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

442,349

Disposals

(117,800

)

At 31 January 2026

324,549

DEPRECIATION

At 1 February 2025

271,007

Charge for year

24,489

Eliminated on disposal

(68,897

)

At 31 January 2026

226,599

NET BOOK VALUE

At 31 January 2026

97,950

At 31 January 2025

171,342

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

784

21,527

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

9,054

10,443

Hire purchase contracts

8,761

22,155

Trade creditors

15,081

35,215

Taxation and social security

34,150

-

Other creditors

42,777

57,261

109,823

125,074

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

5,295

Hire purchase contracts

-

8,761

Other creditors

-

1,261

-

15,317

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

22,039

32,555

Deferred

tax

£

Balance at 1 February 2025

32,555

Provided during year

(10,516

)

Balance at 31 January 2026

22,039

9.	RELATED PARTY DISCLOSURES

Mr J Goodwin - Director and Shareholder

At the balance sheet date ABL Logistics Ltd owed Mr Goodwin £0 (2025 - £6,548).

Mrs K O'Donnell - Director and Shareholder

In January 2023, Mrs O'Donnell gave a loan of £40,000 to the company, which is repayable in installments over 36 months from February 2023. As at the balance sheet date, £3,578 was outstanding.