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Registered number: 9605288
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UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS
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FOR THE YEAR ENDED
31 DECEMBER 2025
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COMPANY INFORMATION
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CONTENTS
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Statement of comprehensive income
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Statement of financial position
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Statement of changes in equity
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Notes to the financial statements
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DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their report and the financial statements for the year ended 31 December 2025.
The directors who served during the year were:
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
Loss for the financial year
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Other comprehensive income
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Total comprehensive income for the year
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The notes on pages 5 to 7 form part of these financial statements.
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ABL INVESTMENTS LIMITED
REGISTERED NUMBER:9605288
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STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 5 to 7 form part of these financial statements.
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STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
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Comprehensive income for the year
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Total comprehensive income for the year
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Comprehensive income for the year
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Total comprehensive income for the year
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Contributions by and distributions to owners
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The notes on pages 5 to 7 form part of these financial statements.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
ABL Investments Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page. The principal activity of the company and the nature of its operations are set out in the Directors' Report.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:
On the basis of the continued support from their principal funders being provided, the directors have adopted the going concern basis of accounting in preparing the financial statements. The financial statements do not include any adjustments that would result if the Company was unable to continue as a going concern.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Investments in subsidiaries are measured at cost less accumulated impairment. Where there is an indication that an investment may be impaired, the carrying amount is compared with its recoverable amount and any impairment loss is recognised in the profit and loss account.
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The Company has no employees other than the directors, who did not receive any remuneration (2024 -£NIL).
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Investments in subsidiary companies
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During the year, the directors reviewed the carrying value of the Company’s investment in its subsidiary undertakings for impairment. The assessment considered the underlying trading performance and estimated recoverable value of the underlying business.
Following this review, an impairment charge of £1,662,436 has been recognised in the profit and loss account, reducing the carrying value of the investment in subsidiary undertakings to £3,945,000 at 31 December 2025.
The directors consider the remaining carrying value to be supported by the estimated recoverable value of the underlying business at the reporting date.
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due after more than one year
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Analysis of the maturity of loans is given below:
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Amounts falling due 2-5 years
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The loans are secured by means of a fixed and floating charge over the assets of the parent and its subsidiary undertakings which cover the redemption value of £3,472,500. The above loans are repayable on or before 31 December 2028, with the loans being extended in July 2025. The loans were discounted at the interest rates previously applying on the loans (between 10% and 11.72%) and the unwinding of the interest on the loans in the year has been recognised as an increase in the financial liability, as shown above.
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The parent company is SAMPS Group Limited. The results of the group are included in SAMPS Group Limited consolidated financial statements, and this is the largest and smallest group for which accounts are drawn up. The registered office of SAMPS Group Limited is A6 Wellingborough Road, Sywell, Northampton, England, NN6 0BN.
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