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Company Registration No. 09515777 (England and Wales)
A B Motorhomes Ltd Unaudited accounts for the year ended 31 March 2026
A B Motorhomes Ltd Unaudited accounts Contents
Page
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A B Motorhomes Ltd Company Information for the year ended 31 March 2026
Director
Alex Barnes
Company Number
09515777 (England and Wales)
Registered Office
C/O BATESONS 2 STATHAM COURT STATHAM STREET MACCLESFIELD CHESHIRE SK11 6XN ENGLAND
Accountants
Batesons Management Services Ltd 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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A B Motorhomes Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
88,943 
51,452 
Current assets
Inventories
256,350 
193,890 
Debtors
6,896 
482 
Cash at bank and in hand
91,155 
54,493 
354,401 
248,865 
Creditors: amounts falling due within one year
(74,024)
(60,395)
Net current assets
280,377 
188,470 
Total assets less current liabilities
369,320 
239,922 
Creditors: amounts falling due after more than one year
(70,056)
(46,577)
Provisions for liabilities
Deferred tax
(21,613)
(9,776)
Net assets
277,651 
183,569 
Capital and reserves
Called up share capital
152 
152 
Share premium
49,453 
49,453 
Profit and loss account
228,046 
133,964 
Shareholders' funds
277,651 
183,569 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2026 and were signed on its behalf by
Alex Barnes Director Company Registration No. 09515777
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A B Motorhomes Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
A B Motorhomes Ltd is a private company, limited by shares, registered in England and Wales, registration number 09515777. The registered office is C/O BATESONS 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
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A B Motorhomes Ltd Notes to the Accounts for the year ended 31 March 2026
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
22,982 
86,895 
109,877 
Additions
2,140 
53,000 
55,140 
Disposals
- 
(24,950)
(24,950)
At 31 March 2026
25,122 
114,945 
140,067 
Depreciation
At 1 April 2025
10,227 
48,198 
58,425 
Charge for the year
2,060 
9,576 
11,636 
On disposals
- 
(18,937)
(18,937)
At 31 March 2026
12,287 
38,837 
51,124 
Net book value
At 31 March 2026
12,835 
76,108 
88,943 
At 31 March 2025
12,755 
38,697 
51,452 
2026 
2025 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
74,154 
36,091 
5
Inventories
2026 
2025 
£ 
£ 
Finished goods
256,350 
193,890 
256,350 
193,890 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
482 
Other debtors
6,896 
- 
6,896 
482 
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A B Motorhomes Ltd Notes to the Accounts for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
1,666 
10,000 
VAT
16,148 
16,739 
Obligations under finance leases and hire purchase contracts
10,728 
5,441 
Taxes and social security
43,646 
26,680 
Accruals
1,836 
1,535 
74,024 
60,395 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
1,667 
Obligations under finance leases and hire purchase contracts
70,056 
28,346 
Loans from directors
- 
16,564 
70,056 
46,577 
9
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
152 Ordinary shares of £1 each
152 
152 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan
(16,564)
85,578 
62,118 
6,896 
(16,564)
85,578 
62,118 
6,896 
11
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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