Abbey Group International Limited

	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 International Limited 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 International Limited 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 International Limited , 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 International Limited and state those matters that we have agreed to state to the director of Abbey Group International Limited , 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 International Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Abbey Group International 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 or loss of Abbey Group International Limited . You consider that Abbey Group International Limited 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 International 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 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 International Limited

Balance Sheet

As At 29 September 2025

Balance Sheet

Registered number: 10300052

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		92,694		46,000

			92,694		46,000
CURRENT ASSETS
Stocks	5	452,291		320,211
Debtors	6	2,682,904		2,287,997
Cash at bank and in hand		8,308		31,858

		3,143,503		2,640,066
Creditors: Amounts Falling Due Within One Year	7	(2,220,462 )		(1,794,650 )

NET CURRENT ASSETS (LIABILITIES)			923,041		845,416

TOTAL ASSETS LESS CURRENT LIABILITIES			1,015,735		891,416

Creditors: Amounts Falling Due After More Than One Year	8		(58,491 )		(45,261 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,133 )		-

NET ASSETS			951,111		846,155

CAPITAL AND RESERVES
Called up share capital	11		101		101
Profit and Loss Account			951,010		846,054

SHAREHOLDERS' FUNDS			951,111		846,155

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Abbey Group International Limited

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 International Limited

Notes to the Financial Statements

For The Year Ended 29 September 2025

Notes to the Financial Statements

1. General Information

Abbey Group International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10300052 . 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% Reducing balance
Motor vehicles	25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Abbey Group International Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

2.6. Taxation

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

2.8. 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: 49 (2024: 50)

4. Tangible Assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
As at 1 October 2024	4,000	52,999	56,999
Additions	44,094	25,995	70,089

As at 29 September 2025	48,094	78,994	127,088

Depreciation
As at 1 October 2024	1,062	9,937	10,999
Provided during the period	9,921	13,474	23,395

As at 29 September 2025	10,983	23,411	34,394

Net Book Value
As at 29 September 2025	37,111	55,583	92,694

As at 1 October 2024	2,938	43,062	46,000

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Abbey Group International Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Plant and machinery	34,908	-
Motor vehicles	55,583	43,062

	90,491	43,062

5. Stocks

	2025	2024
	£	£
Stock	144,373	188,247
Work in progress	307,918	131,964

	452,291	320,211

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,667,753	1,550,006
Prepayments and accrued income	72,659	58,847
Other debtors	942,391	614,630
Unpaid shares	101	101
Deferred tax current asset	-	955
VAT	-	63,458

	2,682,904	2,287,997

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	29,557	4,526
Trade creditors	713,188	1,181,405
Bank loans and overdrafts	5,928	7,638
Corporation tax	35,070	6,302
Other taxes and social security	184,624	32,097
VAT	50,209	-
Other creditors	896,682	234,947
Pension fund	6,320	5,781
C Jones	146,600	159,460
Accruals and deferred income	145,545	162,409
Director's loan account	6,739	85

	2,220,462	1,794,650

The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.

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Abbey Group International Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	58,491	39,078
Bank loans	-	6,183

	58,491	45,261

The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	88,048		43,604

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	29,557	4,526
Later than one year and not later than five years	58,491	39,078

	88,048	43,604

	88,048	43,604

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

12. Related Party Transactions

The following related party transactions were undertaken during the year:

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 £899,713 (2024: £614,630) and amounts due to related parties totalled £402,533 (2024: £180,000).

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 Industrial Limited

Abbey Group Defence Limited

North Wales Eco Lod

Gradan Care Limited

Gradan Homes Limited

Gradan Developments 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'.

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Director	Mr C P Jones

Company Number	10300052

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