IRIS Accounts Production v26.1.10.61 01581768 Board of Directors Board of Directors 1.11.24 31.10.25 31.10.25 false true false false false true false 682 26343 682 27025 682 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01581768 2024-10-31 01581768 2025-10-31 01581768 2024-11-01 2025-10-31 01581768 2023-10-31 01581768 2023-11-01 2024-10-31 01581768 2024-10-31 01581768 ns15:EnglandWales 2024-11-01 2025-10-31 01581768 ns14:PoundSterling 2024-11-01 2025-10-31 01581768 ns10:Director1 2024-11-01 2025-10-31 01581768 ns10:Director2 2024-11-01 2025-10-31 01581768 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01581768 ns10:SmallEntities 2024-11-01 2025-10-31 01581768 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 01581768 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 01581768 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01581768 ns10:FullAccounts 2024-11-01 2025-10-31 01581768 1 2024-11-01 2025-10-31 01581768 44 ns10:Director4 2024-10-31 01581768 44 ns10:Director4 2024-11-01 2025-10-31 01581768 44 ns10:Director4 2023-11-01 2024-10-31 01581768 44 ns10:Director4 2024-10-31 01581768 ns10:Director3 2024-11-01 2025-10-31 01581768 ns10:Director4 2024-11-01 2025-10-31 01581768 ns10:RegisteredOffice 2024-11-01 2025-10-31 01581768 ns5:CurrentFinancialInstruments 2025-10-31 01581768 ns5:CurrentFinancialInstruments 2024-10-31 01581768 ns5:Non-currentFinancialInstruments 2025-10-31 01581768 ns5:Non-currentFinancialInstruments 2024-10-31 01581768 ns5:ShareCapital 2025-10-31 01581768 ns5:ShareCapital 2024-10-31 01581768 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 01581768 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 01581768 ns5:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 01581768 ns5:LeaseholdImprovements 2024-11-01 2025-10-31 01581768 ns5:PlantMachinery 2024-11-01 2025-10-31 01581768 ns5:FurnitureFittings 2024-11-01 2025-10-31 01581768 ns5:NetGoodwill 2024-11-01 2025-10-31 01581768 ns5:NetGoodwill 2025-10-31 01581768 ns5:LeaseholdImprovements 2024-10-31 01581768 ns5:PlantMachinery 2024-10-31 01581768 ns5:FurnitureFittings 2024-10-31 01581768 ns5:MotorVehicles 2024-10-31 01581768 ns5:MotorVehicles 2024-11-01 2025-10-31 01581768 ns5:LeaseholdImprovements 2025-10-31 01581768 ns5:PlantMachinery 2025-10-31 01581768 ns5:FurnitureFittings 2025-10-31 01581768 ns5:MotorVehicles 2025-10-31 01581768 ns5:LeaseholdImprovements 2024-10-31 01581768 ns5:PlantMachinery 2024-10-31 01581768 ns5:FurnitureFittings 2024-10-31 01581768 ns5:MotorVehicles 2024-10-31 01581768 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-10-31 01581768 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-31 01581768 ns5:LeasedAssetsHeldAsLessee 2024-10-31 01581768 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-11-01 2025-10-31 01581768 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-01 2025-10-31 01581768 ns5:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 01581768 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-10-31 01581768 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-10-31 01581768 ns5:LeasedAssetsHeldAsLessee 2025-10-31 01581768 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-10-31 01581768 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-31 01581768 ns5:LeasedAssetsHeldAsLessee 2024-10-31 01581768 ns5:CostValuation 2024-10-31 01581768 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 01581768 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 01581768 ns5:CurrentFinancialInstruments 2024-11-01 2025-10-31 01581768 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-10-31 01581768 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-10-31 01581768 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-10-31 01581768 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-10-31 01581768 ns5:HirePurchaseContracts 2025-10-31 01581768 ns5:HirePurchaseContracts 2024-10-31 01581768 ns5:WithinOneYear 2025-10-31 01581768 ns5:WithinOneYear 2024-10-31 01581768 ns5:BetweenOneFiveYears 2025-10-31 01581768 ns5:BetweenOneFiveYears 2024-10-31 01581768 ns5:AllPeriods 2025-10-31 01581768 ns5:AllPeriods 2024-10-31 01581768 ns5:Secured 2025-10-31 01581768 ns5:Secured 2024-10-31 01581768 2 ns10:Director2 2024-10-31 01581768 2 ns10:Director2 2023-10-31 01581768 2 ns10:Director2 2024-11-01 2025-10-31 01581768 2 ns10:Director2 2023-11-01 2024-10-31 01581768 2 ns10:Director2 2025-10-31 01581768 2 ns10:Director2 2024-10-31

REGISTERED NUMBER: 01581768 (England and Wales)

| ABCO NOTTINGHAM LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

ABCO NOTTINGHAM LIMITED (REGISTERED NUMBER: 01581768)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ABCO NOTTINGHAM LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | Mr AC Gibson

| Mrs SM Gibson

| Mr JA Gibson

| Mrs K Gibson

| REGISTERED OFFICE: | Unit 4D

| Blenheim Park Road

| Nottingham

| NG6 8YP

| REGISTERED NUMBER: | 01581768 (England and Wales)

| BANKERS: | National Westminster Bank Plc

| 19 Dale Road

| Matlock

| Derbyshire

| DE4 3YA

ABCO NOTTINGHAM LIMITED (REGISTERED NUMBER: 01581768)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 14,796 |  | - |  |

Tangible assets | 5 | 204,166 |  | 262,443 |  |

Investments | 6 | 3,000 |  | 3,000 |  |

221,962 |  | 265,443 |  |

CURRENT ASSETS

Stocks | 543,000 |  | 440,987 |  |

Debtors | 7 | 1,461,098 |  | 1,330,983 |  |

Cash at bank and in hand | 27,985 |  | 37,280 |  |

2,032,083 |  | 1,809,250 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,718,368 |  | 1,456,518 |  |

NET CURRENT ASSETS | 313,715 |  | 352,732 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 535,677 |  | 618,175 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (99,402 | ) | (93,881 | ) |

PROVISIONS FOR LIABILITIES | (49,668 | ) | (63,035 | ) |

NET ASSETS | 386,607 |  | 461,259 |  |

CAPITAL AND RESERVES

Called up share capital | 20,000 |  | 20,000 |  |

Retained earnings | 366,607 |  | 441,259 |  |

SHAREHOLDERS' FUNDS | 386,607 |  | 461,259 |  |

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 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.

ABCO NOTTINGHAM LIMITED (REGISTERED NUMBER: 01581768)

BALANCE SHEET - continued

31 OCTOBER 2025

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 27 July 2026 and were signed on its behalf by:

Mr AC Gibson - Director

Mr JA Gibson - Director

ABCO NOTTINGHAM LIMITED (REGISTERED NUMBER: 01581768)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| ABCO Nottingham 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Revenue comprises the fair value for the sale of goods excluding value added taxes and represents net invoice value less estimated rebates, returns and settlement discounts.

| The company supplies products to customers from its warehouse, under standard terms and conditions. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on dispatch of the goods.

| 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 provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | over 5 to 15 years

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | over 1 to 10 years

| Fixed assets are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable or as otherwise required by relevant accounting standards.

| Shortfalls between the carrying value of fixed assets and their recoverable amounts, being the higher of fair value less costs to sell and value-in-use, are recognised as impairment losses. Impairments of revalued assets are treated as a revaluation decrease. All other impairment losses are recognised in profit and loss.

| Stocks

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

| Cost is calculated using the FIFO (first-in, first-out) method.

ABCO NOTTINGHAM LIMITED (REGISTERED NUMBER: 01581768)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Investments

| Investments are included at cost less amounts written off. Profits or losses arising from disposals of fixed asset investments are treated as part of the result from ordinary activities.

| Debtors

| Short term trade debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

ABCO NOTTINGHAM LIMITED (REGISTERED NUMBER: 01581768)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 14 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 14,796 |  |

| At 31 October 2025 | 14,796 |  |

| NET BOOK VALUE

| At 31 October 2025 | 14,796 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | 126,505 |  | 149,773 |  | 257,453 |  | 160,013 |  | 693,744 |  |

| Additions | - |  | 33,116 |  | 5,245 |  | - |  | 38,361 |  |

| At 31 October 2025 | 126,505 |  | 182,889 |  | 262,698 |  | 160,013 |  | 732,105 |  |

| DEPRECIATION

| At 1 November 2024 | 105,795 |  | 95,375 |  | 156,028 |  | 74,103 |  | 431,301 |  |

| Charge for year | 8,732 |  | 29,291 |  | 18,955 |  | 39,660 |  | 96,638 |  |

| At 31 October 2025 | 114,527 |  | 124,666 |  | 174,983 |  | 113,763 |  | 527,939 |  |

| NET BOOK VALUE

| At 31 October 2025 | 11,978 |  | 58,223 |  | 87,715 |  | 46,250 |  | 204,166 |  |

| At 31 October 2024 | 20,710 |  | 54,398 |  | 101,425 |  | 85,910 |  | 262,443 |  |

ABCO NOTTINGHAM LIMITED (REGISTERED NUMBER: 01581768)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 77,846 |  | 158,638 |  | 236,484 |  |

| DEPRECIATION

| At 1 November 2024 | 35,593 |  | 74,103 |  | 109,696 |  |

| Charge for year | 19,500 |  | 39,660 |  | 59,160 |  |

| At 31 October 2025 | 55,093 |  | 113,763 |  | 168,856 |  |

| NET BOOK VALUE

| At 31 October 2025 | 22,753 |  | 44,875 |  | 67,628 |  |

| At 31 October 2024 | 42,253 |  | 84,535 |  | 126,788 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 3,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 3,000 |  |

| At 31 October 2024 | 3,000 |  |

| The directors do not consider the valuation of investments at the balance sheet date to be materially different from cost.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,020,573 |  | 961,315 |  |

| Amounts owed by group undertakings | 385,303 |  | 321,602 |  |

| Other debtors | 10,080 |  | 10,000 |  |

| Directors' current accounts | - |  | 682 |  |

| Prepayments | 45,142 |  | 37,384 |  |

1,461,098 |  | 1,330,983 |  |

ABCO NOTTINGHAM LIMITED (REGISTERED NUMBER: 01581768)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,099 |  | 10,648 |  |

| Hire purchase contracts (see note 10) | 37,380 |  | 42,594 |  |

| Trade creditors | 640,236 |  | 441,735 |  |

| Amounts owed to group undertakings | 123,144 |  | 140,643 |  |

| Taxation and social security | 49,555 |  | 104,979 |  |

| Other creditors | 860,954 |  | 715,919 |  |

1,718,368 |  | 1,456,518 |  |

| Within other creditors there is a balance of £748,462 owed to RBS Invoice Financing (2024: £685,234) in respect of the company's invoice discounting facility.

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 7,099 |  |

| Hire purchase contracts (see note 10) | 49,402 |  | 86,782 |  |

| Other creditors | 50,000 |  | - |  |

99,402 |  | 93,881 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 37,380 |  | 42,594 |  |

| Between one and five years | 49,402 |  | 86,782 |  |

86,782 |  | 129,376 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 51,024 |  | 48,454 |  |

| Between one and five years | 20,891 |  | 54,692 |  |

71,915 |  | 103,146 |  |

ABCO NOTTINGHAM LIMITED (REGISTERED NUMBER: 01581768)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 7,099 |  | 17,747 |  |

| Hire purchase contracts | 86,782 |  | 129,376 |  |

93,881 |  | 147,123 |  |

| RBS Invoice Finance also has a fixed and floating charge over all property and undertaking of the company.

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025 | 2024 |

£ | £ |

| Mr JA Gibson and Mrs K Gibson

| Balance outstanding at start of year | 682 |  | - |  |

| Amounts advanced | 26,343 |  | 682 |  |

| Amounts repaid | (27,025 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 682 |  |

13. | ULTIMATE CONTROLLING PARTY

| In the directors' opinion, the company's ultimate parent company is ABCO Holdings (Nottingham) Limited. ABCO Holdings (Nottingham) Limited owns 100% of the issued share capital of ABCO Nottingham Limited and ABCO Derby Limited.

| The registered office is located at Unit 4d Blenheim Park Road, Nottingham, Nottinghamshire, United Kingdom, NG6 8YP.