ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Company Registration Number:
06793912 (England and Wales)

Unaudited statutory accounts for the year ended 31 January 2026

Period of accounts

Start date: 1 February 2025

End date: 31 January 2026

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Contents of the Financial Statements

for the Period Ended 31 January 2026

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Profit And Loss Account

for the Period Ended 31 January 2026

2026 2025


£
£
Turnover: 67,163 76,370
Cost of sales: ( 41,610 ) ( 47,527 )
Gross profit(or loss): 25,553 28,843
Distribution costs: ( 11,500 ) ( 12,500 )
Administrative expenses: ( 14,155 ) ( 14,827 )
Other operating income: 0 0
Operating profit(or loss): (102) 1,516
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: (102) 1,516
Tax: 0 0
Profit(or loss) for the financial year: (102) 1,516

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Balance sheet

As at 31 January 2026

Notes 2026 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 422 422
Investments:   0 0
Total fixed assets: 422 422
Current assets
Stocks: 4 17,303 20,105
Debtors: 5 8,110 10,437
Cash at bank and in hand: 0 0
Investments:   0 0
Total current assets: 25,413 30,542
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 6 ( 19,834 ) ( 18,970 )
Net current assets (liabilities): 5,579 11,572
Total assets less current liabilities: 6,001 11,994
Creditors: amounts falling due after more than one year: 7 ( 472 ) ( 2,000 )
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 5,529 9,994
Capital and reserves
Called up share capital: 20 20
Share premium account: 0 0
Other reserves: 5,611 8,461
Profit and loss account: (102 ) 1,513
Total Shareholders' funds: 5,529 9,994

The notes form part of these financial statements

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 10 August 2026
and signed on behalf of the board by:

Name: Jeremy Kay
Status: Director

The notes form part of these financial statements

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 1 1

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 February 2025 422 422
Additions
Disposals
Revaluations
Transfers
At 31 January 2026 422 422
Depreciation
At 1 February 2025
Charge for year
On disposals
Other adjustments
At 31 January 2026
Net book value
At 31 January 2026 422 422
At 31 January 2025 422 422

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Stocks

2026 2025
£ £
Stocks 17,303 20,105
Total 17,303 20,105

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

5. Debtors

2026 2025
£ £
Trade debtors 8,110 10,437
Total 8,110 10,437

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

6. Creditors: amounts falling due within one year note

2026 2025
£ £
Bank loans and overdrafts 8,140 6,495
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 5,540 6,322
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 6,154 6,153
Total 19,834 18,970

ABRASIVES & TOOLING 2 INDUSTRY LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

7. Creditors: amounts falling due after more than one year note

2026 2025
£ £
Bank loans and overdrafts 472 2,000
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 0 0
Total 472 2,000