Abbey Group Industrial Services Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—9

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Accountant's Report

For The Year Ended 29 September 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Abbey Group Industrial Services 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 Industrial Services 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 directors of Abbey Group Industrial Services 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 Industrial Services Limited and state those matters that we have agreed to state to the directors of Abbey Group Industrial Services 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 Industrial Services Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Abbey Group Industrial Services 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 Industrial Services Limited . You consider that Abbey Group Industrial Services 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 Industrial Services 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 Ltd

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 Industrial Services Limited

Balance Sheet

As At 29 September 2025

Balance Sheet

Registered number: 10868013

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		127,020		100,077

			127,020		100,077
CURRENT ASSETS
Stocks	5	4,500		4,500
Debtors	6	2,065,056		1,780,838
Cash at bank and in hand		43,786		36,272

		2,113,342		1,821,610
Creditors: Amounts Falling Due Within One Year	7	(2,006,408 )		(1,807,591 )

NET CURRENT ASSETS (LIABILITIES)			106,934		14,019

TOTAL ASSETS LESS CURRENT LIABILITIES			233,954		114,096

Creditors: Amounts Falling Due After More Than One Year	8		(75,469 )		(68,648 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,086 )		(6,756 )

NET ASSETS			150,399		38,692

CAPITAL AND RESERVES
Called up share capital	11		1,001		1,001
Profit and Loss Account			149,398		37,691

SHAREHOLDERS' FUNDS			150,399		38,692

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Abbey Group Industrial Services 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 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.

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 P W Meredith Director	Mr J P Wilson Director
24 September 2026

The notes on pages 5 to 9 form part of these financial statements.

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Abbey Group Industrial Services Limited

Notes to the Financial Statements

For The Year Ended 29 September 2025

Notes to the Financial Statements

1. General Information

Abbey Group Industrial Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10868013 . 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.

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	20% Reducing balance
Motor vehicles	20% 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.

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 measured using the 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.

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Abbey Group Industrial Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

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: 25 (2024: 21)

4. Tangible Assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
As at 1 October 2024	5,250	125,547	130,797
Additions	7,000	64,491	71,491
Disposals	-	(19,990 )	(19,990 )

As at 29 September 2025	12,250	170,048	182,298

Depreciation
As at 1 October 2024	3,100	27,620	30,720
Provided during the period	1,830	29,924	31,754
Disposals	-	(7,196 )	(7,196 )

As at 29 September 2025	4,930	50,348	55,278

Net Book Value
As at 29 September 2025	7,320	119,700	127,020

As at 1 October 2024	2,150	97,927	100,077

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

	2025	2024 as restated
	£	£
Motor vehicles	119,699	85,133

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Abbey Group Industrial Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

5. Stocks

	2025	2024 as restated
	£	£
Stock	4,500	4,500

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	1,204,506	999,358
Prepayments and accrued income	100,004	39,634
Other debtors	736,598	607,179
VAT	2,284	121,221
Directors' loan accounts	21,664	13,446

	2,065,056	1,780,838

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	27,724	23,542
Trade creditors	159,338	471,905
Bank loans and overdrafts	22,500	30,000
Corporation tax	35,370	65,867
Other taxes and social security	38,914	14,655
Other creditors	1,372,523	974,147
Accruals and deferred income	254,003	222,555
Directors' loan accounts	96,036	4,920

	2,006,408	1,807,591

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

	2025	2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	75,469	46,148
Bank loans	-	22,500

	75,469	68,648

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Abbey Group Industrial Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

9. Secured Creditors

The loans held are 80% secured via the government-backed Coronavirus Business Interruption Loan scheme.

Hire purchase liabilities are secured against the assets in which they relate.

	2025	2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	103,193	69,690
Bank loans and overdrafts	22,500	52,500

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024 as restated
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	27,724	23,542
Later than one year and not later than five years	75,469	46,148

	103,193	69,690

	103,193	69,690

11. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	1,001	1,001

12. Directors Advances, Credits and Guarantees

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 29 September 2025
	£	£	£	£	£
Mr Philip Meredith	9,155	4,719	-	-	13,874
Mr Jeffrey Wilson	4,292	3,498	-	-	7,790

The above loans are unsecured, interest free and repayable on demand.

13. Related Party Transactions

The following related party transactions were undertaken during the year:

A director introduced capital of £96,000 (2024: £nil) and withdrew amounts of £4,884 (2024: £nil). At the balance sheet date the amounts owed to the director was £91,116 (2024: £nil).

At the balance sheet date an amount owed to the director was £4,920 (2024: £4,920).

The aggregate remuneration paid to key management personnel for the year totalled £76,942 (2024: £14,435).

Dividends were paid to the directors in respect of their shareholdings totalling £189,792 (2024: £189,792).

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

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.

...CONTINUED

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Abbey Group Industrial Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

13. Related Party Transactions - continued

At the balance sheet date, amounts due from related parties totalled £735,598 (2024: £308,650) and amounts due to related parties totalled £1,198,420 (2024: £942,938).

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

The related party balances are with the following entities:

Abbey Group International Limited

Abbey Eng LLP

Abbey Group Defence Limited

North Wales Eco Lodges Limited

Gradan Care Limited

Gradan Developments Limited

Gradan Homes Investment 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'.

14. Prior period adjustment

Prior period errors have been identified in respect of the assets incorrectly classified as leased assets, which were in fact acquired under hire purchase agreements. The correction of these errors has resulted in an increase in profit of £19,394 for the prior year. The comparative figures have been restated accordingly. The restatement has also resulted in adjustments to tangible fixed assets and liabilities relating to hire purchase agreements, with the corresponding adjustment reflected in retained profits.

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Directors	Mr M O'Brien
	Mr P W Meredith
	Mr J P Wilson
	Mr A Craig

Secretary	Mr M O'Brien

Company Number	10868013

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