REGISTERED NUMBER: 13894778 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

AT GROUP (SW) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Chapple

REGISTERED OFFICE:

18 Speedwell Close

Newton Abbot

Devon

TQ12 1GN

REGISTERED NUMBER:

13894778 (England and Wales)

ACCOUNTANTS:

Merlin Accountancy Services Ltd

2nd Floor

33 Longbrook Street

Exeter

Devon

EX4 6AW

FIXED ASSETS

Tangible assets

4

156,566

122,703

CURRENT ASSETS

Debtors

5

243,573

314,655

Cash at bank and in hand

409,296

303,673

652,869

618,328

CREDITORS

Amounts falling due within one year

6

196,017

266,352

NET CURRENT ASSETS

456,852

351,976

TOTAL ASSETS LESS CURRENT LIABILITIES

613,418

474,679

CREDITORS

Amounts falling due after more than one year

7

(62,739

)

(88,927

)

PROVISIONS FOR LIABILITIES

9

(39,142

)

(30,676

)

NET ASSETS

511,537

355,076

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

510,537

354,076

11

511,537

355,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 25 September 2025 and were signed by:

A Chapple - Director

1.	STATUTORY INFORMATION

AT Group (SW) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2024

23,552

151,606

2,498

177,656

Additions

8,910

72,445

2,873

84,228

At 28 February 2025

32,462

224,051

5,371

261,884

DEPRECIATION

At 1 March 2024

5,092

49,236

625

54,953

Charge for year

5,474

43,704

1,187

50,365

At 28 February 2025

10,566

92,940

1,812

105,318

NET BOOK VALUE

At 28 February 2025

21,896

131,111

3,559

156,566

At 29 February 2024

18,460

102,370

1,873

122,703

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 March 2024

and 28 February 2025

132,868

DEPRECIATION

At 1 March 2024

44,552

Charge for year

22,079

At 28 February 2025

66,631

NET BOOK VALUE

At 28 February 2025

66,237

At 29 February 2024

88,316

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

182,127

261,345

Amounts recoverable on contract

29,902

23,315

Other debtors

31,544

29,995

243,573

314,655

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

24,736

21,497

Trade creditors

32,755

92,530

Taxation and social security

60,182

80,345

Other creditors

78,344

71,980

196,017

266,352

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

62,739

88,927

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

87,475

110,424

The hire purchase debts are secured on the assets to which they relate.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

39,142

30,676

Deferred

tax

£

Balance at 1 March 2024

30,676

Unused amounts reversed during year

8,466

Balance at 28 February 2025

39,142

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is not known.

11.	RECONCILIATION OF MOVEMENTS IN RESERVES

2025

2024

£

£

Profit for the financial year

166,461

251,378

Dividends

(10,000

)

(13,960

)

Net addition to reserves

156,461

237,418

Opening reserves

355,076

117,658

Closing reserves

511,537

355,076