ABG Freight UK Limited

ABG Freight UK Limited
Contents Page
For the year ended 31 August 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

ABG Freight UK Limited Accountants' Report For the year ended 31 August 2026
Report to the directors on the preparation of the unaudited statutory accounts of ABG Freight UK Limited for the year ended 31 August 2026. In order to assist you in fulfilling your duties under the Companies Act 2006, we have prepared for your approval the accounts of ABG Freight UK Limited for the year ended 31 August 2026 which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of ABG Freight UK Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ABG Freight UK Limited and state those matters that we have agreed to state to the Board of Directors of ABG Freight UK Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ABG Freight UK Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ABG Freight UK Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position, and profit of ABG Freight UK Limited. You consider that ABG Freight UK Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of ABG Freight UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. Accountancy Enterprise Ltd 71-75 Shelton Street Covent Garden WC2H 9JQ 09 September 2026 1

ABG Freight UK Limited
Accountants' Report
For the year ended 31 August 2026

Report to the directors on the preparation of the unaudited statutory accounts of ABG Freight UK Limited for the year ended 31 August 2026.

In order to assist you in fulfilling your duties under the Companies Act 2006, we have prepared for your approval the accounts of ABG Freight UK Limited for the year ended 31 August 2026 which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of ABG Freight UK Limited, as a body, in accordance with the terms of our engagement letter.
Our work has been undertaken solely to prepare for your approval the accounts of ABG Freight UK Limited and state those matters that we have agreed to state to the Board of Directors of ABG Freight UK Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ABG Freight UK Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ABG Freight UK Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position, and profit of ABG Freight UK Limited. You consider that ABG Freight UK Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ABG Freight UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Accountancy Enterprise Ltd
71-75 Shelton Street
Covent Garden
WC2H 9JQ
09 September 2026

1

ABG Freight UK Limited
Statement of Financial Position
As at 31 August 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,016	1,181
		1,016	1,181
Current assets
Debtors		120,077	528,298
Cash at bank and in hand		155,803	283,507
		275,880	811,805
Creditors: amount falling due within one year		(41,730)	(72,322)
Net current assets		234,150	739,483

Total assets less current liabilities		235,166	740,664
Creditors: amount falling due after more than one year		(381)	(487,026)
Net assets		234,785	253,638

Capital and reserves
Called up share capital	4	1	1
Other Comprehensive Income	5	13,053	13,053
Profit and loss account		221,731	240,584
Shareholders' funds		234,785	253,638

For the year to 31 August 2026, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges his responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 09 September 2026 and were signed by:

-------------------------------
Bahadir Alpaslan Gumushan
Director

2

ABG Freight UK Limited
Notes to the Abridged Financial Statements
For the year ended 31 August 2026

General Information

ABG Freight UK 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's Information page.

The financial statements are prepared in sterling which is the functional currency of the company.

1.

Accounting policies

Significant accounting policies

These financial statements have been prepared in compliance with FRS 102, "The Financial Reporting Standard applicable in the UK and the 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 and other sales taxes.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the Balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included in the Profit and Loss Account.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the statement of Income and Retained Earnings, 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 taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Straight Line - over 3 years

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 September 2025	5,498	5,498
Additions	638	638
Disposals	-	-
At 31 August 2026	6,136	6,136
Depreciation
At 01 September 2025	4,317	4,317
Charge for year	803	803
On disposals	-	-
At 31 August 2026	5,120	5,120
Net book values
Closing balance as at 31 August 2026	1,016	1,016
Opening balance as at 01 September 2025	1,181	1,181

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

3

Registered Number: 10908568
England and Wales
ABG FREIGHT UK LIMITED

Abridged Accounts

Period of accounts Start date: 01 September 2025 End date: 31 August 2026