Registered number
04196925
A.T.H. (Hydraulics) Limited
Filleted Accounts
31 March 2025
A.T.H. (Hydraulics) Limited
Registered number: 04196925
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 - 345
Current assets
Stocks 14,500 14,500
Debtors 4 17,628 41,502
Cash at bank and in hand 133,947 75,449
166,075 131,451
Creditors: amounts falling due within one year 5 (21,793) (15,349)
Net current assets 144,282 116,102
Net assets 144,282 116,447
Capital and reserves
Called up share capital 100 100
Profit and loss account 144,182 116,347
Shareholders' funds 144,282 116,447
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A S Till
Director
Approved by the board on 30 June 2025
A.T.H. (Hydraulics) Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over four years
Office equipment and furniture over four years
Motor vehicles over four years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery Office equipment & fixtures Motor vehicles Total
£ £ £ £
Cost
At 1 April 2024 6,632 17,844 24,728 49,204
At 31 March 2025 6,632 17,844 24,728 49,204
Depreciation
At 1 April 2024 6,632 17,499 24,728 48,859
Charge for the year - 345 - 345
At 31 March 2025 6,632 17,844 24,728 49,204
Net book value
At 31 March 2025 - - - -
At 31 March 2024 - 345 - 345
4 Debtors 2025 2024
£ £
Trade debtors 16,921 41,502
Other debtors 707 -
17,628 41,502
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 7,577 3,348
Taxation and social security costs 12,366 10,151
Other creditors 1,850 1,850
21,793 15,349
6 Other financial commitments 2025 2024
£ £
Total future minimum payments under non-cancellable operating leases 2,400 2,400
7 Controlling party
The company is controlled by A S Till.
8 Other information
A.T.H. (Hydraulics) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Forest House
Newnham Road
Blakeney
Glos
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