Company Registration No. 12443746 (England and Wales)
ATS Construction Limited
Unaudited accounts
for the year ended 28 February 2025
ATS Construction Limited
Unaudited accounts
Contents
ATS Construction Limited
Company Information
for the year ended 28 February 2025
Directors
Adam James Mainwaring
Steven Ray Norman
Trevor William Robinson
Company Number
12443746 (England and Wales)
Registered Office
10 Duncan Road
Alsager
Stoke-on-Trent
Staffordshire
ST7 2FG
GBR
Accountants
James Accountancy Services Ltd
3 Waterloo Grove
Kidsgrove
Stoke-on-Trent
Staffordshire
ST7 4SY
ATS Construction Limited
Statement of financial position
as at 28 February 2025
Tangible assets
70,570
74,190
Cash at bank and in hand
82,828
91,447
Creditors: amounts falling due within one year
(105,791)
(74,739)
Net current assets
47,031
55,134
Total assets less current liabilities
117,601
129,324
Provisions for liabilities
Deferred tax
(17,642)
(18,547)
Called up share capital
120
120
Profit and loss account
99,839
110,657
Shareholders' funds
99,959
110,777
For the year ending 28 February 2025 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 17 September 2025 and were signed on its behalf by
Adam James Mainwaring
Director
Company Registration No. 12443746
ATS Construction Limited
Notes to the Accounts
for the year ended 28 February 2025
ATS Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 12443746. The registered office is 10 Duncan Road, Alsager, Stoke-on-Trent, Staffordshire, ST7 2FG, GBR.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
20% reducing balance method.
Motor vehicles
20% reducing balance method.
Fixtures & fittings
20% reducing balance method.
Computer equipment
20% reducing balance method.
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 completion.
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.
ATS Construction Limited
Notes to the Accounts
for the year ended 28 February 2025
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 March 2024
41,063
50,850
1,272
1,123
94,308
Additions
-
13,200
-
-
13,200
At 28 February 2025
41,063
64,050
1,272
1,123
107,508
At 1 March 2024
9,593
9,850
122
553
20,118
Charge for the year
6,290
10,200
220
110
16,820
At 28 February 2025
15,883
20,050
342
663
36,938
At 28 February 2025
25,180
44,000
930
460
70,570
At 29 February 2024
31,470
41,000
1,150
570
74,190
Amounts falling due within one year
Trade debtors
8,322
13,378
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
20,819
11,964
Taxes and social security
84,107
61,839
Loans from directors
25
136
7
Deferred taxation
2025
2024
Accelerated capital allowances
17,642
18,547
Provision at start of year
18,547
4,881
(Credited)/charged to the profit and loss account
(905)
13,666
Provision at end of year
17,642
18,547
ATS Construction Limited
Notes to the Accounts
for the year ended 28 February 2025
Allotted, called up and fully paid:
120 Ordinary shares of £1 each
120
120
9
Average number of employees
During the year the average number of employees was 3 (2024: 4).