Abbey Group Defence Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—8

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Accountant's Report

For The Year Ended 29 September 2025

Accountant's Report

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Abbey Group Defence Ltd For The Year Ended 29 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Abbey Group Defence Ltd For The Year Ended 29 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Abbey Group Defence Ltd , as a body, in accordance with the terms of our engagement letter dated 27 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Abbey Group Defence Ltd and state those matters that we have agreed to state to the director of Abbey Group Defence Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abbey Group Defence Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Abbey Group Defence Ltd 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 or loss of Abbey Group Defence Ltd . You consider that Abbey Group Defence Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Abbey Group Defence Ltd . 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 financial statements.

ERC Accountants and Business Advisers Limited

24 September 2026

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings

11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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Abbey Group Defence Ltd

Balance Sheet

As At 29 September 2025

Balance Sheet

Registered number: 05037799

		29 September 2025		30 September 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		62

			-		62
CURRENT ASSETS
Stocks	5	30,000		-
Debtors	6	391,217		357,146
Cash at bank and in hand		4,397		48

		425,614		357,194
Creditors: Amounts Falling Due Within One Year	7	(976,836 )		(585,764 )

NET CURRENT ASSETS (LIABILITIES)			(551,222 )		(228,570 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(551,222 )		(228,508 )

Creditors: Amounts Falling Due After More Than One Year	8		(50,000 )		(50,000 )

NET LIABILITIES			(601,222 )		(278,508 )

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			(602,222 )		(279,508 )

SHAREHOLDERS' FUNDS			(601,222)		(278,508)

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Abbey Group Defence Ltd

Balance Sheet (continued)

As At 29 September 2025

For the year ending 29 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C P Jones

Director

24 September 2026

The notes on pages 5 to 8 form part of these financial statements.

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Abbey Group Defence Ltd

Notes to the Financial Statements

For The Year Ended 29 September 2025

Notes to the Financial Statements

1. General Information

Abbey Group Defence Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05037799 . The registered office is Hanover Buildings 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	25% Straight line
Fixtures and fittings	20% Straight line
Computer equipment	25% Straight line

2.4. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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Abbey Group Defence Ltd

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably.

Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are

recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: )

4. Tangible Assets

	Plant and machinery	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	1,634	1,531	16,171	19,336
Disposals	(1,634 )	(1,531 )	(16,171 )	(19,336 )

As at 29 September 2025	-	-	-	-

Depreciation
As at 1 October 2024	1,627	1,531	16,116	19,274
Disposals	(1,627 )	(1,531 )	(16,116 )	(19,274 )

As at 29 September 2025	-	-	-	-

Net Book Value
As at 29 September 2025	-	-	-	-

As at 1 October 2024	7	-	55	62

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Abbey Group Defence Ltd

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

5. Stocks

	29 September 2025	30 September 2024
	£	£
Work in progress	30,000	-

6. Debtors

	29 September 2025	30 September 2024
	£	£
Due within one year
Trade debtors	202,446	-
Prepayments and accrued income	106,099	-
Other debtors	26,171	26,171
Deferred tax current asset	-	330,975
VAT	56,501	-

	391,217	357,146

7. Creditors: Amounts Falling Due Within One Year

	29 September 2025	30 September 2024
	£	£
Trade creditors	182,196	161,387
Corporation tax	4,051	-
Other creditors	769,635	422,637
Accruals and deferred income	20,954	1,740

	976,836	585,764

8. Creditors: Amounts Falling Due After More Than One Year

	29 September 2025	30 September 2024
	£	£
Other creditors	50,000	50,000

9. Share Capital

	29 September 2025	30 September 2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

10. Directors Advances, Credits and Guarantees

No directors received advances, credits or guarantees during the current or previous accounting periods.

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Abbey Group Defence Ltd

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

11. Related Party Transactions

The company entered into transactions during the year with companies under common control of the directors and shareholders.

During the year, the company made payments on behalf of and received payments on behalf of related entities in the normal course of business. No guarantees were given or received in respect of these balances.

At the balance sheet date, amounts due from related parties totalled £nil (2024: £nil) and amounts due to related parties totalled £761,437 (2024: £422,637).

The balances are unsecured, interest-free and repayable on demand unless otherwise stated.

The related party balances are with the following entities:

Abbey Eng LLP
Abbey Group International Limited
Abbey Group Industrial Limited
North Wales Eco Lodges Limited

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

12. Going Concern

The company is able to meet its day to day working capital requirements through the support of the directors and the company's creditors. Therefore the directors consider it appropriate to prepare financial statements on the going concern basis

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Director	Mr C P Jones

Company Number	05037799

Registered Office	Hanover Buildings 11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN

Accountants	ERC Accountants & Business Advisers Limited
	Chartered Accountants
	Hanover Buildings
	11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN