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Company Registration No. 13336334 (England and Wales)
A T BUILD LTD Unaudited accounts for the year ended 30 April 2024
A T BUILD LTD Unaudited accounts Contents
Page
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A T BUILD LTD Company Information for the year ended 30 April 2024
Directors
Adam Turner Gemma Turner
Company Number
13336334 (England and Wales)
Registered Office
112-113 HIGH STREET LINCOLN LN5 7PY ENGLAND
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA Templar Accounting & Business Support Services Limited (Incorp: Blake and Co ) 112 - 113 High Street, Lincoln, Lincolnshire LN5 7PY
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A T BUILD LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,611 
13,981 
Current assets
Debtors
- 
3,711 
Cash at bank and in hand
5,835 
4,584 
5,835 
8,295 
Creditors: amounts falling due within one year
(8,785)
(13,964)
Net current liabilities
(2,950)
(5,669)
Total assets less current liabilities
8,661 
8,312 
Provisions for liabilities
Deferred tax
(2,657)
(2,657)
Net assets
6,004 
5,655 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,904 
5,555 
Shareholders' funds
6,004 
5,655 
For the year ending 30 April 2024 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 24 October 2024 and were signed on its behalf by
Adam Turner Director Company Registration No. 13336334
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A T BUILD LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
A T BUILD LTD is a private company, limited by shares, registered in England and Wales, registration number 13336334. The registered office is 112-113 HIGH STREET, LINCOLN, LN5 7PY, 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.
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.
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% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
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.
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A T BUILD LTD Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
6,830 
14,500 
500 
1,614 
23,444 
Additions
1,500 
- 
- 
- 
1,500 
At 30 April 2024
8,330 
14,500 
500 
1,614 
24,944 
Depreciation
At 1 May 2023
2,285 
6,343 
219 
616 
9,463 
Charge for the year
1,511 
2,039 
70 
250 
3,870 
At 30 April 2024
3,796 
8,382 
289 
866 
13,333 
Net book value
At 30 April 2024
4,534 
6,118 
211 
748 
11,611 
At 30 April 2023
4,545 
8,157 
281 
998 
13,981 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
2,395 
Other debtors
- 
1,316 
- 
3,711 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,798 
1,626 
Trade creditors
302 
200 
Taxes and social security
649 
534 
Loans from directors
4,336 
9,588 
Accruals
700 
700 
Deferred income
- 
1,316 
8,785 
13,964 
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A T BUILD LTD Notes to the Accounts for the year ended 30 April 2024
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
2,657 
2,657 
2024 
2023 
£ 
£ 
Provision at start of year
2,657 
2,659 
Credited to the profit and loss account
- 
(2)
Provision at end of year
2,657 
2,657 
Due to accelerated capital allowances a reserve has been created of some £2,657 This reserve will reverse in future periods creating a tax liability at the prevailing rate on the day.
8
Share capital
2024 
2023 
£ 
£ 
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 2 (2023: 2).
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