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REGISTERED NUMBER: 11197977 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

A.O.T ENGINEERING HOLDINGS LTD

A.O.T ENGINEERING HOLDINGS LTD (REGISTERED NUMBER: 11197977)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A.O.T ENGINEERING HOLDINGS LTD

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTORS: D Anthony
K Anthony
R Palmer





REGISTERED OFFICE: Hempton Road
Fakenham
Norfolk
NR21 7LA





REGISTERED NUMBER: 11197977 (England and Wales)





ACCOUNTANTS: Sexty & Co
Chartered Certified Accountants
124 Thorpe Road
Norwich
Norfolk
NR1 1RS

A.O.T ENGINEERING HOLDINGS LTD (REGISTERED NUMBER: 11197977)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 222,025 227,686

CURRENT ASSETS
Investments 5 190 190
Cash at bank 880 3,369
1,070 3,559
CREDITORS
Amounts falling due within one year 6 111,654 107,760
NET CURRENT LIABILITIES (110,584 ) (104,201 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

111,441

123,485

CREDITORS
Amounts falling due after more than one
year

7

(108,018

)

(120,469

)

PROVISIONS FOR LIABILITIES (1,004 ) (1,004 )
NET ASSETS 2,419 2,012

CAPITAL AND RESERVES
Called up share capital 220 190
Retained earnings 2,199 1,822
2,419 2,012

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

A.O.T ENGINEERING HOLDINGS LTD (REGISTERED NUMBER: 11197977)

BALANCE SHEET - continued
31 March 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2024 and were signed on its behalf by:





K Anthony - Director


A.O.T ENGINEERING HOLDINGS LTD (REGISTERED NUMBER: 11197977)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

1. STATUTORY INFORMATION

A.O.T Engineering Holdings Ltd 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.

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.

The financial statements are presented in pounds sterling and are rounded to the nearest pound.

Preparation of consolidated financial statements
The financial statements contain information about A.O.T Engineering Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% straight line basis
Plant and machinery - 15% on reducing balance
Motor vehicles - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

A.O.T ENGINEERING HOLDINGS LTD (REGISTERED NUMBER: 11197977)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 April 2023
and 31 March 2024 240,000 5,550 2,280 247,830
DEPRECIATION
At 1 April 2023 17,600 1,626 918 20,144
Charge for year 4,800 589 272 5,661
At 31 March 2024 22,400 2,215 1,190 25,805
NET BOOK VALUE
At 31 March 2024 217,600 3,335 1,090 222,025
At 31 March 2023 222,400 3,924 1,362 227,686

5. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Shares in group undertakings 190 190

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 15,748 15,748
Taxation and social security 4,291 5,020
Other creditors 91,615 86,992
111,654 107,760

Bank loans and overdrafts are secured by a debenture creating a fixed and floating charge over the assets of the company.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 108,018 120,469

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 43,768 56,219

Bank loans and overdrafts are secured by a debenture creating a fixed and floating charge over the assets of the company.