ALTIOR CONSTRUCTION LTD


Directors	D R Attfield
	M R Breeze


Registered Address	Brooky Cottage
	Eaton Bishop
	Hereford
	HR2 9QX


Registered Number	11870244 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		221,588		107,068
			221,588		107,068
Current assets
Debtors	4	288,631		283,650
Cash at bank and on hand		183,595		61,419
		472,226		345,069
Creditors amounts falling due within one year	5	(383,317)		(314,016)
Net current assets (liabilities)			88,909		31,053
Total assets less current liabilities			310,497		138,121
Creditors amounts falling due after one year			(155,190)		(82,844)
Provisions for liabilities			(55,397)		(26,767)
Net assets			99,910		28,510
Capital and reserves
Profit and loss account			99,910		28,510
Shareholders' funds			99,910		28,510

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 16 December 2025, and are signed on its behalf by:

M R Breeze
Director
Registered Company No. 11870244

ALTIOR CONSTRUCTION LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation


		Straight line (years)
	Plant and machinery	5
	Vehicles	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	145,091
	Additions	158,145
	Disposals	(1,203)
	At 31 March 25	300,485
	Depreciation and impairment
	At 01 April 24	38,024
	Charge for year	42,421
	At 31 March 25	78,897
	Net book value
	At 31 March 25	221,588
	At 31 March 24	107,068

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	195,015	175,512
Prepayments and accrued income	1,780	430
Total	196,795	175,942

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	209,107	123,759
Taxation and social security	137,517	190,257
Accrued liabilities and deferred income	36,693	-
Total	383,317	314,016

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	155,190		76,574

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
D R Attfield	38,699	0	6,105	32,594
M R Breeze	68,827	0	17,552	51,275
	107,526	0	23,657	83,869