REGISTERED NUMBER: 04681120 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Abels Joiners Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P B Abel

SECRETARY:

P Abel

REGISTERED OFFICE:

Unit 5

Mill House Lane

Sowerby Bridge

West Yorkshire

HX6 3LN

REGISTERED NUMBER:

04681120 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

23,015

28,643

CURRENT ASSETS

Stocks

500

500

Debtors

5

29,281

27,649

Cash at bank

5,007

8,111

34,788

36,260

CREDITORS

Amounts falling due within one year

6

40,089

35,527

NET CURRENT (LIABILITIES)/ASSETS

(5,301

)

733

TOTAL ASSETS LESS CURRENT LIABILITIES

17,714

29,376

CREDITORS

Amounts falling due after more than one year

7

17,592

28,567

NET ASSETS

122

809

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

22

709

SHAREHOLDERS' FUNDS

122

809

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

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

The director acknowledges his 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 director and authorised for issue on 19 October 2026 and were signed by:

P B Abel - Director

1.	STATUTORY INFORMATION

Abels Joiners Limited 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.

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.

Turnover

Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

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

Tools & Equipment

-

15% on reducing balance

Motor Vehicles

-

25% on reducing balance

Computer Equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Tools &

Motor

Computer

Equipment

Vehicles

Equipment

Totals

£

£

£

£

COST

At 1 April 2025

33,956

28,718

3,595

66,269

Additions

-

3,000

-

3,000

Disposals

-

(2,000

)

-

(2,000

)

At 31 March 2026

33,956

29,718

3,595

67,269

DEPRECIATION

At 1 April 2025

27,669

7,576

2,381

37,626

Charge for year

943

5,285

400

6,628

At 31 March 2026

28,612

12,861

2,781

44,254

NET BOOK VALUE

At 31 March 2026

5,344

16,857

814

23,015

At 31 March 2025

6,287

21,142

1,214

28,643

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade Debtors

6,600

5,899

Other debtors

22,681

21,750

29,281

27,649

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

784

Hire purchase contracts

6,648

6,648

Trade Creditors

3,230

11,839

Tax

14,789

6,255

Social Security & Other Taxes

535

837

VAT

6,802

1,079

Accrued Expenses

8,085

8,085

40,089

35,527

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank Loan-2-5 Years

4,142

8,469

Hire purchase contracts

13,450

20,098

17,592

28,567

8.	RELATED PARTY DISCLOSURES