Registration number: 07175826

ATG Building and Landscaping Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

ATG Building and Landscaping Limited

Balance Sheet

as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	75,444	54,701
Current assets
Debtors	6	96,627	36,960
Cash at bank and in hand		508,236	456,986
		604,863	493,946
Creditors: Amounts falling due within one year	7	(282,510)	(153,213)
Net current assets		322,353	340,733
Total assets less current liabilities		397,797	395,434
Provisions for liabilities		(18,861)	(13,675)
Net assets		378,936	381,759
Capital and reserves
Allotted, called up and fully paid share capital		10	10
Profit and loss account		378,926	381,749
Shareholders' funds		378,936	381,759

Registration number: 07175826

ATG Building and Landscaping Limited

Balance Sheet

as at 31 March 2025 (continued)

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 16 December 2025
 

......................................... Mr C A Wilson Director

ATG Building and Landscaping Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 07175826.

The address of its registered office is:
First Floor
Rosemount House
Huddersfield Road
Elland
West Yorkshire
HX5 0EE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

ATG Building and Landscaping Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary timing differences arising between the tax bases or assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

ATG Building and Landscaping Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33.3% per annum on a straight line bases
Tools and equipment	15% per annum on a reducing balance basis
Motor vehicles	25% per annum on a reducing balance basis

Goodwill

Goodwill arising on business combinations is capitalised, classified as an asset on the
balance sheet and amortised on a straight line basis over its useful life. Goodwill has been fully amortised.

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year was 8 (2024 - 10).

ATG Building and Landscaping Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	300,000	300,000
At 31 March 2025	300,000	300,000
Amortisation
At 1 April 2024	300,000	300,000
At 31 March 2025	300,000	300,000
Net book value:
At 31 March 2025	-	-

5	Tangible assets

	Computer equipment £	Motor vehicles  £	Tools and equipment £	Total £
Cost
At 1 April 2024	1,047	63,109	37,853	102,009
Additions	75	-	34,672	34,747
Disposals	(1,047)	-	(6,510)	(7,557)
At 31 March 2025	75	63,109	66,015	129,199
Depreciation
At 1 April 2024	436	34,406	12,466	47,308
Charge for the year	24	7,176	4,213	11,413
Eliminated on disposal	(436)	-	(4,530)	(4,966)
At 31 March 2025	24	41,582	12,149	53,755
Net book value
At 31 March 2025	51	21,527	53,866	75,444
At 31 March 2024	611	28,703	25,387	54,701

ATG Building and Landscaping Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

6

Debtors

Current	2025 £	2024 £
Trade debtors	89,590	22,999
Prepayments	7,037	9,440
Other debtors	-	4,521
	96,627	36,960

7

Creditors

		2025 £	2024 £
Due within one year
Trade creditors		8,674	24,922
Amounts owed to group undertakings and undertakings in which the company has a participating interest		145,000	-
Taxation and social security		51,024	79,052
Corporation tax liability		66,257	41,275
Accruals and deferred income		6,808	4,042
Other creditors		1,094	1,292
Director's loan accounts		3,653	2,630
		282,510	153,213