REGISTERED NUMBER: 10011531 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Abrehart Ecology Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L M Jennings

Mr T Abrehart

REGISTERED OFFICE:

The Barn Bridge Farm

Friday Street

Brandeston

Woodbridge

Suffolk

IP13 7BP

REGISTERED NUMBER:

10011531 (England and Wales)

ACCOUNTANTS:

Turner & Ellerby

Chartered Certified Accountants

5 Church Street

Framlingham

Woodbridge

Suffolk

IP13 9BQ

FIXED ASSETS

Tangible assets

4

40,283

44,887

CURRENT ASSETS

Stocks

1,800

1,800

Debtors

5

110,543

65,437

Cash at bank

262,088

171,268

374,431

238,505

CREDITORS

Amounts falling due within one year

6

90,150

57,279

NET CURRENT ASSETS

284,281

181,226

TOTAL ASSETS LESS CURRENT LIABILITIES

324,564

226,113

CREDITORS

Amounts falling due after more than one year

7

32,000

4,000

NET ASSETS

292,564

222,113

RESERVES

Retained earnings

292,564

222,113

SHAREHOLDERS' FUNDS

292,564

222,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

Mr T Abrehart - Director

Ms L M Jennings - Director

1.	STATUTORY INFORMATION

Abrehart Ecology 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.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on cost

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

38,667

10,177

33,570

27,827

110,241

Additions

544

1,558

4,167

1,527

7,796

Disposals

-

-

(770

)

-

(770

)

At 28 February 2026

39,211

11,735

36,967

29,354

117,267

DEPRECIATION

At 1 March 2025

28,644

7,159

15,933

13,618

65,354

Charge for year

2,032

692

4,182

5,292

12,198

Eliminated on disposal

-

-

(568

)

-

(568

)

At 28 February 2026

30,676

7,851

19,547

18,910

76,984

NET BOOK VALUE

At 28 February 2026

8,535

3,884

17,420

10,444

40,283

At 28 February 2025

10,023

3,018

17,637

14,209

44,887

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

93,971

60,555

Loan to Abrehart Sussex Ltd

10,000

-

Prepayments

6,572

4,882

110,543

65,437

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

11,968

4,049

Trade creditors

3,607

1,379

Tax

23,219

17,299

Social security and other taxes

593

306

VAT

49,463

32,946

Accrued expenses

1,300

1,300

90,150

57,279

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

8,000

4,000

Bank loans - 2-5 years

24,000

-

32,000

4,000

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

Mr T Abrehart

Balance outstanding at start of year

-

2,858

Amounts repaid

-

(2,858

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-