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Company Registration No. 10860818 (England and Wales)
ATR Building Services Ltd Unaudited accounts for the year ended 31 July 2023
ATR Building Services Ltd Unaudited accounts Contents
Page
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ATR Building Services Ltd Company Information for the year ended 31 July 2023
Directors
Mr A Ralph Mr D Baldwin-Ralph
Company Number
10860818 (England and Wales)
Registered Office
434 Holderness Road Hull East Riding of Yorkshire HU9 3DW England
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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ATR Building Services Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
31,999 
- 
Tangible assets
518,922 
453,832 
550,921 
453,832 
Current assets
Inventories
12,000 
- 
Debtors
741,436 
451,255 
Cash at bank and in hand
874,708 
403,879 
1,628,144 
855,134 
Creditors: amounts falling due within one year
(690,946)
(479,248)
Net current assets
937,198 
375,886 
Total assets less current liabilities
1,488,119 
829,718 
Creditors: amounts falling due after more than one year
(243,421)
(344,550)
Provisions for liabilities
Deferred tax
(75,476)
(63,318)
Net assets
1,169,222 
421,850 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,169,220 
421,848 
Shareholders' funds
1,169,222 
421,850 
For the year ending 31 July 2023 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 4 January 2023 and were signed on its behalf by
Mr A Ralph Director Company Registration No. 10860818
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ATR Building Services Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
ATR Building Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 10860818. The registered office is 434 Holderness Road, Hull, East Riding of Yorkshire , HU9 3DW, England .
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% cost
Motor vehicles
20% wdv
Fixtures & fittings
25% cost
Computer equipment
25% cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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ATR Building Services Ltd Notes to the Accounts for the year ended 31 July 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2022
- 
Additions
39,999 
At 31 July 2023
39,999 
Amortisation
At 1 August 2022
- 
Charge for the year
8,000 
At 31 July 2023
8,000 
Net book value
At 31 July 2023
31,999 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 August 2022
- 
25,982 
506,400 
65,578 
7,849 
605,809 
Additions
116,059 
16,040 
199,276 
454 
898 
332,727 
Disposals
- 
- 
(212,531)
- 
- 
(212,531)
At 31 July 2023
116,059 
42,022 
493,145 
66,032 
8,747 
726,005 
Depreciation
At 1 August 2022
- 
2,068 
109,335 
33,625 
6,949 
151,977 
Charge for the year
- 
8,659 
59,192 
16,413 
442 
84,706 
On disposals
- 
- 
(29,600)
- 
- 
(29,600)
At 31 July 2023
- 
10,727 
138,927 
50,038 
7,391 
207,083 
Net book value
At 31 July 2023
116,059 
31,295 
354,218 
15,994 
1,356 
518,922 
At 31 July 2022
- 
23,914 
397,065 
31,953 
900 
453,832 
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ATR Building Services Ltd Notes to the Accounts for the year ended 31 July 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
677,553 
449,380 
Amounts due from group undertakings etc.
62,008 
- 
Accrued income and prepayments
1,875 
1,875 
741,436 
451,255 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
6,000 
5,000 
Obligations under finance leases and hire purchase contracts
37,862 
53,974 
Trade creditors
431,644 
375,912 
Taxes and social security
214,000 
36,747 
Other creditors
1,095 
1,041 
Loans from directors
345 
6,574 
690,946 
479,248 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
34,104 
41,105 
Obligations under finance leases and hire purchase contracts
209,317 
303,445 
243,421 
344,550 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Transactions with related parties
As at 31st July 2023, ATR Building Services Ltd was owed £62,008 by ATR Land Ltd. This amount is interest free and repayable on demand.
11
Average number of employees
During the year the average number of employees was 15 (2022: 12).
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