A.T. Motors Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07214098

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,435		4,826

			22,435		4,826
CURRENT ASSETS
Stocks	5	10,500		10,500
Cash at bank and in hand		12,480		14,509

		22,980		25,009
Creditors: Amounts Falling Due Within One Year	6	(123,800 )		(110,974 )

NET CURRENT ASSETS (LIABILITIES)			(100,820 )		(85,965 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(78,385 )		(81,139 )

Creditors: Amounts Falling Due After More Than One Year	7		(62,151 )		(61,697 )

NET LIABILITIES			(140,536 )		(142,836 )

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			(141,536 )		(143,836 )

SHAREHOLDERS' FUNDS			(140,536)		(142,836)

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A.T. Motors Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Tams

Director

29/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

A.T. Motors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07214098 . The registered office is Oak Tree Bungalow, Upper Trelyn, Blackwood, Gwent, NP12 1PD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Reducing balance 15%
Fixtures & Fittings	Reducing balance 25%
Computer Equipment	Straight line 33%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	26,690	4,144	6,148	36,982
Additions	20,909	422	-	21,331

As at 31 March 2025	47,599	4,566	6,148	58,313

Depreciation
As at 1 April 2024	23,612	2,396	6,148	32,156
Provided during the period	3,185	537	-	3,722

As at 31 March 2025	26,797	2,933	6,148	35,878

...CONTINUED

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A.T. Motors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	20,802	1,633	-	22,435

As at 1 April 2024	3,078	1,748	-	4,826

5. Stocks

	2025	2024
	£	£
Stock	10,500	10,500

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	6,702
Bank loans and overdrafts	9,546	9,546
VAT	476	596
Credit card - Capital on tap	5,353	-
Director's loan account	108,425	94,130

	123,800	110,974

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	62,151	61,697

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 1.00 each	1,000	1,000

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