A T Coaches Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05390323

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		300,000		300,000
Tangible Assets	5		1,507,427		674,144

			1,807,427		974,144
CURRENT ASSETS
Debtors	6	206,910		130,615
Cash at bank and in hand		228,202		242,398

		435,112		373,013
Creditors: Amounts Falling Due Within One Year	7	(369,679 )		(378,405 )

NET CURRENT ASSETS (LIABILITIES)			65,433		(5,392 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,872,860		968,752

Creditors: Amounts Falling Due After More Than One Year	8		(1,388,821 )		(682,281 )

NET ASSETS			484,039		286,471

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Profit and Loss Account			483,039		285,471

SHAREHOLDERS' FUNDS			484,039		286,471

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A T Coaches 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 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.

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

A Holdaway

Director

07/07/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A T Coaches Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05390323 . The registered office is 9b The Broadway, Woodford Green, Essex, IG8 0HL.

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.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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	- 18% reducing balance mehod -
Motor Vehicles	- 18% reducing balance mehod -
Computer Equipment	- 18% reducing balance mehod -

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. 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 statement of comprehensive income 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2024: 19)

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A T Coaches Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	300,000

As at 31 March 2025	300,000

Net Book Value
As at 31 March 2025	300,000

As at 1 April 2024	300,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2024	72,439	1,159,415	37,503	1,269,357
Additions	40,250	1,032,515	5,753	1,078,518
Disposals	-	(695,966 )	-	(695,966 )
Revaluation	-	526,166	-	526,166

As at 31 March 2025	112,689	2,022,130	43,256	2,178,075

Depreciation
As at 1 April 2024	26,932	556,523	11,758	595,213
Provided during the period	11,598	141,582	6,178	159,358
Disposals	-	(558,873 )	-	(558,873 )
On revaluations	-	474,950	-	474,950

As at 31 March 2025	38,530	614,182	17,936	670,648

Net Book Value
As at 31 March 2025	74,159	1,407,948	25,320	1,507,427

As at 1 April 2024	45,507	602,892	25,745	674,144

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	103,323	90,939
Other debtors	78,587	24,676

	181,910	115,615
Due after more than one year
Other debtors	25,000	15,000

	206,910	130,615

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A T Coaches Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	158,616	189,829
Bank loans and overdrafts	-	18,126
Other creditors	146,719	37,501
Taxation and social security	64,344	132,949

	369,679	378,405

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,354,904	474,681
Bank loans	33,917	44,767
Other creditors	-	162,833

	1,388,821	682,281

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	1,354,904	474,681

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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