REGISTERED NUMBER: 04122111 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ABC INDUSTRIAL DOORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S Hilton

REGISTERED OFFICE:

Unit 6

Irlam Wharf Road

Irlam

Manchester

M44 5PN

REGISTERED NUMBER:

04122111 (England and Wales)

AUDITORS:

Christian Douglass Accountants Limited

Chartered Accountants

Statutory Auditor

2 Jordan Street

Knott Mill

Manchester

M15 4PY

FIXED ASSETS

Tangible assets

4

1,403,051

1,461,613

CURRENT ASSETS

Stocks

315,838

219,027

Debtors

5

1,700,356

923,071

Cash at bank

56,515

54,489

2,072,709

1,196,587

CREDITORS

Amounts falling due within one year

6

3,704,479

1,857,204

NET CURRENT LIABILITIES

(1,631,770

)

(660,617

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(228,719

)

800,996

CREDITORS

Amounts falling due after more than one year

7

(293,139

)

(357,622

)

PROVISIONS FOR LIABILITIES

-

(140,533

)

NET (LIABILITIES)/ASSETS

(521,858

)

302,841

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

9

194,833

197,292

Retained earnings

(717,691

)

104,549

SHAREHOLDERS' FUNDS

(521,858

)

302,841

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 13 August 2026 and were signed by:

Mr S Hilton - Director

1.	STATUTORY INFORMATION

ABC Industrial Doors Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 04122111 and its registered office is at Unit 6, Irlam Wharf Road, Irlam, Manchester, M44 5PN.

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 as modified by the revaluation of certain assets.

At the balance sheet date the company had net liabilities of £521,858. The net assets position at the comparative period end has been eroded by the losses sustained in the year. The director has considered, at length, the changes implemented since year end including further cost efficiencies and a review of contract profitability. The results for year end 2026 are expected to be significantly improved and this outlook, together with the company's ongoing support from group companies, lead the director to believe that the company's position is not permanent. The company is considered to be well placed to manage the business risks successfully despite recent challenges. The director is therefore confident that the going concern basis of accounting is appropriate to these financial statements.

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

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

Turnover is recognised when the company considers that it has fulfilled its obligations to the customer which, in respect of services delivered, is deemed to be when that service is complete.

Tangible fixed assets

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

Land and buildings

-

20% on cost and 1% per annum on cost

Plant and machinery etc

-

25%-33% on cost and 15% on cost

Tangible fixed assets, with the exception of land and buildings as stated below, are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure directly attributable to bringing the asset to the location and condition necessary for operation by the company.

Land and buildings held and used in the company's own activities are stated in the balance sheet at their revalued amounts. The revalued amounts equate to the fair value at the date of revaluation, less any depreciation or impairment losses subsequently accumulated.

Any revaluation increase or decrease on land and buildings is credited to the property revaluation reserve.

An amount equal to the excess of the annual depreciation charge over the depreciation charge computed on a historical cost basis, is transferred annually from the revaluation reserve to retained earnings.

Once a revalued property is sold or retired any attributable revaluation surplus that is remaining in the property revaluation reserve is transferred to retained earnings.

At each reporting date an assessment is made as to whether there is any indication that an asset may be impaired. Indicators may be from external, market based, sources or from internal, record based, sources. If any such indication exists, the recoverable amount of the asset is estimated and impairment losses recorded so as to reduce the carrying value to the recoverable amount.

Stocks

Stocks are valued at the lower of cost and net realisable value.

In general, cost is determined on a first in first out basis and includes transport and handling costs where applicable.

Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the cost of realisation and, where appropriate, the cost of conversion from their existing state to a finished condition.

Provision is made where necessary for obsolete, slow-moving and defective stocks.

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.

Deferred tax is provided in full on gains arising on the revaluation of assets and is recognised as other comprehensive income having been deducted directly from the revaluation reserve.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 69 (2024 - 61 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1 January 2025

847,323

193,058

832,841

1,873,222

Additions

3,125

48,602

117,430

169,157

Disposals

-

(8,065

)

(69,756

)

(77,821

)

At 31 December 2025

850,448

233,595

880,515

1,964,558

DEPRECIATION

At 1 January 2025

44,392

144,350

222,867

411,609

Charge for year

27,068

28,188

143,127

198,383

Eliminated on disposal

-

(6,375

)

(42,110

)

(48,485

)

At 31 December 2025

71,460

166,163

323,884

561,507

NET BOOK VALUE

At 31 December 2025

778,988

67,432

556,631

1,403,051

At 31 December 2024

802,931

48,708

609,974

1,461,613

Cost or valuation at 31 December 2025 is represented by:

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

Valuation in 2021

245,982

-

-

245,982

Cost

604,466

233,595

880,515

1,718,576

850,448

233,595

880,515

1,964,558

If Land and buildings had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

604,466

601,341

Aggregate depreciation

96,267

71,658

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

Motor

vehicles

£

COST OR VALUATION

At 1 January 2025

763,387

Additions

97,500

Disposals

(51,980

)

At 31 December 2025

808,907

DEPRECIATION

At 1 January 2025

182,282

Charge for year

125,661

Eliminated on disposal

(28,778

)

At 31 December 2025

279,165

NET BOOK VALUE

At 31 December 2025

529,742

At 31 December 2024

581,105

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,423,769

709,975

Other debtors

276,587

213,096

1,700,356

923,071

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts and finance leases

140,482

151,013

Trade creditors

1,257,354

913,178

Amounts owed to group undertakings

1,334,785

232,095

Taxation and social security

115,514

78,700

Other creditors

856,344

482,218

3,704,479

1,857,204

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts and finance leases

293,139

357,622

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts and finance leases

433,621

508,635

Invoice discounting liability

642,485

418,672

1,076,106

927,307

Obligations under hire purchase contracts and finance leases are secured on the assets concerned. Bank and other borrowings are secured by a fixed and floating charge over the assets of the company.

9.

RESERVES

Revaluation

reserve

£

At 1 January 2025

197,292

Transfer between reserves

(2,459

)

At 31 December 2025

194,833

Amounts transferred between reserves represent the release of costs charged to profit and loss, specifically the excess of depreciation charges over historical cost plus prior year increases in deferred tax on revaluation gains.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mrs Deborah Burton F.C.A. (Senior Statutory Auditor)

for and on behalf of Christian Douglass Accountants Limited

11.	ULTIMATE PARENT UNDERTAKING

The company's parent undertaking is Teckentrup (Holdings) Limited which prepares group accounts including the results of the company. Its registered office is C/O Christian Douglass Accountants Limited 2 Jordan Street, Knott Mill, Manchester, England, M15 4PY.

The company's ultimate parent undertaking, is Teckentrup Metallturen Gmbh, a company registered in Germany. Its registered office is at 50 Industriestrabe, D-33415, Verl-Sürenheide, Germany.