REGISTERED NUMBER: 12720155 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2024 TO 31 JANUARY 2026

FOR

ABC TRAILER SOLUTIONS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

99,581

291,533

CURRENT ASSETS

Stocks

-

23,000

Debtors

5

-

68,795

Cash at bank

59

42,893

59

134,688

CREDITORS

Amounts falling due within one year

6

(1,724,208

)

(1,208,091

)

NET CURRENT LIABILITIES

(1,724,149

)

(1,073,403

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,624,568

)

(781,870

)

CREDITORS

Amounts falling due after more than one year

7

-

(148,051

)

PROVISIONS FOR LIABILITIES

-

(18,381

)

NET LIABILITIES

(1,624,568

)

(948,302

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,624,668

)

(948,402

)

(1,624,568

)

(948,302

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2026 and were signed on its behalf by:

K Wyllie Schmitz - Director

1.	STATUTORY INFORMATION

ABC Trailer Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12720155

Registered office:

Fourwinds

6 Barry Rise

Bowdon

Altrincham

Cheshire

WA14 3JS

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on cost

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 period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 company ceased trading following the year end and the directors do not intend to recommence trading. The financial statements have therefore been prepared on a basis other than going concern. The carrying values of assets and liabilities have been reviewed and adjusted, where appropriate, to reflect the amounts expected to be realised or settled.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

51,495

282,049

24,630

358,174

Additions

2,804

-

2,183

4,987

Disposals

-

(129,500

)

-

(129,500

)

At 31 January 2026

54,299

152,549

26,813

233,661

DEPRECIATION

At 1 August 2024

22,695

24,737

19,209

66,641

Charge for period

17,667

81,066

5,102

103,835

Eliminated on disposal

-

(36,396

)

-

(36,396

)

At 31 January 2026

40,362

69,407

24,311

134,080

NET BOOK VALUE

At 31 January 2026

13,937

83,142

2,502

99,581

At 31 July 2024

28,800

257,312

5,421

291,533

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

-

23,648

Other debtors

-

45,147

-

68,795

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Hire purchase contracts (see note 8)

67,011

20,861

Trade creditors

-

407,283

Taxation and social security

10,129

17,763

Other creditors

1,647,068

762,184

1,724,208

1,208,091

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2024

£

£

Hire purchase contracts (see note 8)

-

148,051

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2024

£

£

Net obligations repayable:

Within one year

67,011

20,861

Between one and five years

-

148,051

67,011

168,912

Non-cancellable

operating leases

2026

2024

£

£

Within one year

-

31,250

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, £1,641,367 (2025: £1,733,580) was owed to the directors and is included in other creditors. No interest has been charged in respect of this loan, which is repayable on demand.