A T Set & Stage Limited Filleted Accounts Cover
A T Set & Stage Limited
Company No. 04619724
Information for Filing with The Registrar
30 November 2024
A T Set & Stage Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 November 2024.
Principal activities
The principal activity of the company during the year under review was the construction and installation of conference facilities.
Directors
The Directors who served at any time during the year were as follows:
J.L. Aston
B.J. Bennett
M.J. Braunton
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
J.L. Aston
Director
15 January 2025
A T Set & Stage Limited Balance Sheet Registrar
at
30 November 2024
Company No.
04619724
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
23,01527,777
23,01527,777
Current assets
Stocks
5
4,2505,924
Debtors
6
115,00980,901
Cash at bank and in hand
123,164154,959
242,423241,784
Creditors: Amount falling due within one year
7
(148,376)
(124,279)
Net current assets
94,047117,505
Total assets less current liabilities
117,062145,282
Creditors: Amounts falling due after more than one year
8
(45,846)
(97,794)
Provisions for liabilities
Deferred taxation
(5,223)
(4,786)
Net assets
65,99342,702
Capital and reserves
Called up share capital
100100
Profit and loss account
11
65,89342,602
Total equity
65,99342,702
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 November 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 15 January 2025 and signed on its behalf by:
M.J. Braunton
Director
15 January 2025
A T Set & Stage Limited Notes to the Accounts Registrar
for the year ended 30 November 2024
1
General information
A T Set & Stage Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 04619724
Its registered office is:
Its trading address is:
2 Forest Farm Business Park
Unit 9,Elantic Business Park
Fulford
Victoria Street
York
Bury
Lancashire
YO19 4RH
BL8 2BA
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% Reducing balance
Furniture, fittings and equipment
20-33% Reducing balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Consolidation
In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The
company has therefore taken advantage of the exemption provided by Section 399 of the Companies Act
2006 not to prepare group accounts.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
44
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 December 2023
150,32756,630206,957
Additions
2,777-2,777
At 30 November 2024
153,10456,630209,734
Depreciation
At 1 December 2023
130,22048,960179,180
Charge for the year
5,7211,8187,539
At 30 November 2024
135,94150,778186,719
Net book values
At 30 November 2024
17,1635,85223,015
At 30 November 2023
20,107
7,670
27,777
5
Stocks
2024
2023
£
£
Raw materials and consumables
4,2505,924
4,2505,924
6
Debtors
2024
2023
£
£
Trade debtors
108,76776,473
Other debtors
5,8824,428
Prepayments and accrued income
360-
115,00980,901
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
52,52452,684
Obligations under finance lease and hire purchase contracts
1,9482,444
Trade creditors
8,62510,224
Taxes and social security
83,080
56,032
Loans from directors
69763
Other creditors
115115
Accruals and deferred income
2,0152,017
148,376124,279
8
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
45,84695,846
Obligations under finance lease and hire purchase contracts
-1,948
45,84697,794
9
Creditors: secured liabilities
2024
2023
£
£
The aggregate amount of secured liabilities included within creditors
95,846145,846
10
Share Capital
Share capital comprises 100 Ordinary £1 shares (2023: 100 Ordinary shares) fully paid up. Ordinary shares are classified as equity. Equity instruments are measured at fair value of the cash or other resources
received or receivable, net of the direct costs of issuing the equity instruments.
11
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
12
Advances and credits to directors
2024
£
Advanced in the period
17
At 30 November 2024
17
13
Related party disclosures
Transactions with related parties
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
JBM Holdings Limited
The parent's registered office address is:
2 Forest Farm Business Park
Fulford
York
YO19 4RH
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