REGISTERED NUMBER: 10926196 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ABS HOLDING GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S L Rawlinson

R J Rawlinson

REGISTERED OFFICE:

The Barrons

Church Road

Tarleton

Preston

Lancashire

PR4 6UP

REGISTERED NUMBER:

10926196 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Investments

4

1,046,248

1,046,248

Investment property

5

190,656

-

1,236,904

1,046,248

CURRENT ASSETS

Debtors

6

98

38,953

Cash at bank and in hand

171,477

435,644

171,575

474,597

CREDITORS

Amounts falling due within one year

7

1,198,377

1,202,841

NET CURRENT LIABILITIES

(1,026,802

)

(728,244

)

TOTAL ASSETS LESS CURRENT LIABILITIES

210,102

318,004

CREDITORS

Amounts falling due after more than one year

8

105,229

224,623

NET ASSETS

104,873

93,381

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

104,871

93,379

SHAREHOLDERS' FUNDS

104,873

93,381

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Mrs S L Rawlinson - Director

R J Rawlinson - Director

1.	STATUTORY INFORMATION

ABS Holding Group Ltd 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 Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Fixed asset investments

Fixed asset investments are shown at cost less provision for impairment.

Consolidation

The parent company and its subsidiary undertakings comprise a small group under s383 of the Companies Act 2006. The company has therefore taken advantage of the exemption not to prepare group accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

1,046,248

NET BOOK VALUE

At 31 January 2026

1,046,248

At 31 January 2025

1,046,248

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

190,656

At 31 January 2026

190,656

NET BOOK VALUE

At 31 January 2026

190,656

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

98

98

Other debtors

-

38,855

98

38,953

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Amounts owed to group undertakings

986,160

1,049,709

Tax

12,711

-

Social security and other taxes

942

188

VAT

16,685

17,604

Other creditors

145,778

122,460

Directors' current accounts

23,421

-

Accrued expenses

12,680

12,880

1,198,377

1,202,841

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Other creditors

105,229

224,623