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REGISTERED NUMBER: 05301498 (England and Wales)



















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

A.T. OLIVER & SONS LIMITED

A.T. OLIVER & SONS LIMITED (REGISTERED NUMBER: 05301498)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A.T. OLIVER & SONS LIMITED

COMPANY INFORMATION
for the Year Ended 30 SEPTEMBER 2023







DIRECTORS: Mr A J S Oliver
Mr J M Humphreys
Mr D M Jarman
Mr C G Glenister
Mr I P D Morton
Ms A C Barnes
Mr P J Gladding





REGISTERED OFFICE: Wandon End
Luton
Bedfordshire
LU2 8NY





REGISTERED NUMBER: 05301498 (England and Wales)





AUDITORS: FKCA Limited
Statutory Auditor
260 - 270 Butterfield
Great Marlings
Luton
Bedfordshire
LU2 8DL

A.T. OLIVER & SONS LIMITED (REGISTERED NUMBER: 05301498)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 3,424 4,777
Debtors 5 2,199,207 1,111,603
Cash at bank 4,184 43,752
2,206,815 1,160,132
CREDITORS
Amounts falling due within one year 6 2,129,227 1,106,362
NET CURRENT ASSETS 77,588 53,770
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,588

53,770

CAPITAL AND RESERVES
Called up share capital 8 4,000 4,000
Retained earnings 73,588 49,770
SHAREHOLDERS' FUNDS 77,588 53,770

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 11 April 2024 and were signed on its behalf by:





Ms A C Barnes - Director


A.T. OLIVER & SONS LIMITED (REGISTERED NUMBER: 05301498)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

A.T. Oliver & Sons 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.

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
The turnover in the profit and loss account represents amounts charged to group companies during the year, exclusive of Value Added Tax.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company.

In addition the company contributes for 1 (2022 - 2) employees to a defined benefit pension scheme operated by the parent company, ATO Holdings Limited. The company contributes to the scheme, which is closed to new members, on the same basis as if the employees were members of the company's defined contribution scheme. The company has no responsibility for any additional contributions which may be required by the defined pension scheme.

The annual contributions payable to the pension scheme are charged to the profit and loss account.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 173 (2022 - 142 ) .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,614 2,085
Amounts owed by group undertakings 2,014,806 957,705
Other debtors 181,787 151,813
2,199,207 1,111,603

A.T. OLIVER & SONS LIMITED (REGISTERED NUMBER: 05301498)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 SEPTEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 175,144 129,298
Amounts owed to group undertakings 200 200
Taxation and social security 1,199,049 465,073
Other creditors 754,834 511,791
2,129,227 1,106,362

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 69,000 69,000
Between one and five years 103,500 172,500
172,500 241,500

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
3,000 A Ordinary £1 3,000 3,000
1,000 B Ordinary £1 1,000 1,000
4,000 4,000

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Mason BSc FCA (Senior Statutory Auditor)
for and on behalf of FKCA Limited

10. CONTINGENT LIABILITIES

The company has entered into a Memorandum Accounts Statement System (MASS) agreement with Barclays Bank Plc for bank facility purposes with the ultimate parent undertaking ATO Holdings Limited and Oliver Landpower Limited, such that each participant is jointly and severally liable as a principal debtor for all indebtedness owing to the bank on the MASS account.

11. RELATED PARTY DISCLOSURES

ATO Holdings Limited is the ultimate parent company of the group in whose consolidated financial statements the financial statements of this company are consolidated. The address of the registered office of ATO Holdings Limited, is Wandon End Works, Wandon End, Luton, Beds., LU2 8NY.

The company is part of the Memorandum Account Statements System group bank facilities with Barclays Bank PLC. The effect of this results in the company holding a memorandum account within the legal bank account of ATO Holdings Limited. The memorandum account is accounted through the inter-company account.