ABBN Trans Express Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11173025

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		478,629		493,364

			478,629		493,364
CURRENT ASSETS
Debtors	5	442,639		415,032
Cash at bank and in hand		166,540		266,042

		609,179		681,074
Creditors: Amounts Falling Due Within One Year	6	(275,293 )		(269,812 )

NET CURRENT ASSETS (LIABILITIES)			333,886		411,262

TOTAL ASSETS LESS CURRENT LIABILITIES			812,515		904,626

Creditors: Amounts Falling Due After More Than One Year	7		(58,374 )		(99,503 )

NET ASSETS			754,141		805,123

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			754,041		805,023

SHAREHOLDERS' FUNDS			754,141		805,123

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ABBN Trans Express Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 Bartłomiej Nawrocki Director	Mr Adam Blaszczyk Director
13/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ABBN Trans Express Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11173025 . The registered office is 6 Greydawn Road, Stoke-On-Trent, ST1 3TE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any 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 & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under 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 the profit and loss account as incurred.

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 years 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.

...CONTINUED

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ABBN Trans Express Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 5)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	412,232	638,437	11,484	1,062,153
Additions	51,375	150,000	-	201,375
Disposals	(65,640 )	(12,500 )	-	(78,140 )

As at 31 January 2026	397,967	775,937	11,484	1,185,388

Depreciation
As at 1 February 2025	225,476	334,032	9,281	568,789
Provided during the period	39,767	87,498	1,668	128,933
Disposals	(4,014 )	13,051	-	9,037

As at 31 January 2026	261,229	434,581	10,949	706,759

Net Book Value
As at 31 January 2026	136,738	341,356	535	478,629

As at 1 February 2025	186,756	304,405	2,203	493,364

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	427,943	373,381
Other debtors	14,696	41,651

	442,639	415,032

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ABBN Trans Express Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	68,088	36,883
Trade creditors	24,217	18,851
Bank loans and overdrafts	67,696	10,000
Other creditors	2,608	3,315
Taxation and social security	112,684	200,763

	275,293	269,812

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	58,374	97,096
Bank loans	-	2,407

	58,374	99,503

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	68,088	36,883
Later than one year and not later than five years	58,374	97,096

	126,462	133,979

	126,462	133,979

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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