Company registration number 15771655 (England and Wales)
ATT CAPITAL LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
ATT CAPITAL LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
ATT CAPITAL LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
3
791,447
Current assets
-
Creditors: amounts falling due within one year
4
(793,747)
Net current liabilities
(793,747)
Net liabilities
(2,300)
Capital and reserves
Called up share capital
5
100
Profit and loss reserves
(2,400)
Total equity
(2,300)

For the financial period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 March 2026 and are signed on its behalf by:
Mr N Tuchli
Director
Company registration number 15771655 (England and Wales)
ATT CAPITAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

ATT Capital Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Old Courthouse, Heol Y Gyfraith, Talbot Green, Pontyclun, CF72 8AJ.

1.1
Reporting period

These are the first set of financial statements since incorporation and cover a period of approximately 13 months.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

ATT CAPITAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
4
3
Investment property
2025
£
Fair value
At 11 June 2024
-
0
Additions
791,447
At 30 June 2025
791,447

The fair value of the investment properties has been arrived at on the basis of a valuation at 30 June 2025 by the director of the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices of similar properties.

4
Creditors: amounts falling due within one year
2025
£
Other creditors
793,747
5
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of £1 each
100
100
6
Related party transactions

Included in other creditors is an amount of £688,384 owed to Highadmit Projects Limited, a company owned by two of t he directors.

7
Directors' transactions

The directors operate a current loan account with the company, which is debited with payments made by the company on behalf of the director s and credited with funds introduced and undrawn director's fees. The amount outstanding to the directors at the period end was £102,963; this amount being included in creditors: amounts falling due within one year.

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