AT Investments Limited

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

Registered number: 05464076

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		250,000		250,000

			250,000		250,000
CURRENT ASSETS
Debtors	5	12,611		9,319

		12,611		9,319
Creditors: Amounts Falling Due Within One Year	6	(11,800 )		(6,569 )

NET CURRENT ASSETS (LIABILITIES)			811		2,750

TOTAL ASSETS LESS CURRENT LIABILITIES			250,811		252,750

Creditors: Amounts Falling Due After More Than One Year	7		(141,632 )		(141,632 )

NET ASSETS			109,179		111,118

CAPITAL AND RESERVES
Called up share capital	8		1		1
Revaluation reserve	9		110,770		110,770
Profit and Loss Account			(1,592 )		347

SHAREHOLDERS' FUNDS			109,179		111,118

Page 1

Page 2

AT Investments Limited

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 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 Anthony Towey

Director

9 December 2025

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

1. General Information

AT Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05464076 . The registered office is 27 Ribblesdale Place, Preston, PR1 3NA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises of rents receivable.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

2.4. Investment Properties

Investment properties comprise long leasehold properties held for their investment potential. They are shown at director's valuation and are not depreciated. Any change in their value is shown as a movement on the revaluation reserve. Any net deficit, if it exceeds previous years' surplus, is charged to profit and loss account.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 6 April 2024	250,000

As at 5 April 2025	250,000

Net Book Value
As at 5 April 2025	250,000

As at 6 April 2024	250,000

The long leasehold properties shown comprise of the sub-leases on two premises at 19 and 19a St David's Road, Preston, Lancashire. The sub-leases, which run for 875 years, were acquired from the parent company, AT Properties Limited, at market value of £164,000 in the period ending 5 April 2006. AT Properties Limited lease the properties from Mr A F Towey who owns the freehold personally. Mr A F Towey is the only shareholder and Managing Director of AT Properties Limited.

Page 3

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AT Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	12,611	9,319

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	7,423	2,192
Director's loan account	4,377	4,377

	11,800	6,569

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

	2025	2024
	£	£
Bank loans	141,632	141,632

The amount comprises two Paragon Mortgages Limited loans, advanced for the purchase of the sub-leases on the premises at 19 and 19a St Davids Road, Preston, Lancashire. The loans, which are secured on the premises, are interest only at a standard variable rate and repayable after a period of 25 years.

8. Share Capital

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

9. Reserves

	Revaluation Reserve
	£
As at 6 April 2024	110,770

As at 5 April 2025	110,770

10. Ultimate Parent Undertaking and Controlling Party