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Company Registration No. 09985618 (England and Wales)
ABC RACKING (UK) LTD Unaudited accounts for the year ended 31 January 2026
ABC RACKING (UK) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ABC RACKING (UK) LTD Company Information for the year ended 31 January 2026
Directors
Andrew Price Christopher James-Kane
Secretary
Andrew Price
Company Number
09985618 (England and Wales)
Registered Office
5 Highate Business Centre Highgate Road Birmingham B12 8EA United Kingdom
Accountants
Mayfield 1st Floor, 5 Highgate Business Centre Highgate Road Birmingham B12 8EA
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ABC RACKING (UK) LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
80,942 
107,923 
Current assets
Inventories
211,223 
420,114 
Debtors
5
377,609 
265,626 
Cash at bank and in hand
432,462 
366,778 
1,021,294 
1,052,518 
Creditors: amounts falling due within one year
6
(175,197)
(223,767)
Net current assets
846,097 
828,751 
Total assets less current liabilities
927,039 
936,674 
Creditors: amounts falling due after more than one year
7
(14,704)
(22,306)
Provisions for liabilities
Deferred tax
(20,236)
(26,981)
Net assets
892,099 
887,387 
Capital and reserves
Called up share capital
8
100 
100 
Profit and loss account
891,999 
887,287 
Shareholders' funds
892,099 
887,387 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by
Andrew Price Director Company Registration No. 09985618
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ABC RACKING (UK) LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
ABC RACKING (UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 09985618. The registered office is 5 Highate Business Centre, Highgate Road, Birmingham, B12 8EA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
229,187 
26,888 
39,939 
296,014 
At 31 January 2026
229,187 
26,888 
39,939 
296,014 
Depreciation
At 1 February 2025
136,956 
23,299 
27,836 
188,091 
Charge for the year
23,058 
897 
3,026 
26,981 
At 31 January 2026
160,014 
24,196 
30,862 
215,072 
Net book value
At 31 January 2026
69,173 
2,692 
9,077 
80,942 
At 31 January 2025
92,231 
3,589 
12,103 
107,923 
- 5 -
ABC RACKING (UK) LTD Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
162,299 
244,344 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
215,310 
21,282 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
62,165 
137,178 
Taxes and social security
113,032 
86,589 
175,197 
223,767 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
14,704 
22,306 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 20 (2025: 20).
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