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Registered number: 8139153
AT Capital Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Brooks Accountants
Chartered Certified Accountants
Bank House
9 Dicconson Terrace
Lytham St. Annes
FY8 5JY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 8139153
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,655,000 3,625,522
3,655,000 3,625,522
CURRENT ASSETS
Debtors 5 872,323 914,203
Cash at bank and in hand 151,290 1,993
1,023,613 916,196
Creditors: Amounts Falling Due Within One Year 6 (36,341 ) (40,151 )
NET CURRENT ASSETS (LIABILITIES) 987,272 876,045
TOTAL ASSETS LESS CURRENT LIABILITIES 4,642,272 4,501,567
Creditors: Amounts Falling Due After More Than One Year 7 (2,740,253 ) (2,578,613 )
NET ASSETS 1,902,019 1,922,954
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,902,018 1,922,953
SHAREHOLDERS' FUNDS 1,902,019 1,922,954
Page 1
Page 2
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 Anthony Towey
Director
9 December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AT Capital Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8139153 . The registered office is 27 Ribblesdale Place, Preston, PR1 3NA.
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:
Fixtures & Fittings 15% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 April 2024 3,625,522
Additions 29,478
As at 31 March 2025 3,655,000
Net Book Value
As at 31 March 2025 3,655,000
As at 1 April 2024 3,625,522
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,161 972
Amounts owed by associates 871,162 913,231
872,323 914,203
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 10,283 15,315
Other creditors 26,058 24,836
36,341 40,151
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,033,778 1,894,937
Directors loan account 706,475 683,676
2,740,253 2,578,613
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Reserves
Profit and Loss Account
£
As at 1 April 2024 1,922,953
Loss for the year and total comprehensive income (20,935 )
As at 31 March 2025 1,902,018
A revaluation of the investment properties held by the company was undertaken during the year. The profit on revaluation is held in retained earnings as a non distributable reserve.
10. Related Party Transactions
The company has outstandings loans amounting to £1,102,521 due from associated companies. The loans have no repayment timescale and the rate of interest charged is 0%. At the balance sheet date, the loans were still outstanding and are presented within debtors: due after more than one year.
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