1 October 2024 v2026.16.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP136146712024-10-012025-09-30136146712025-09-30136146712024-09-3013614671core:WithinOneYear2025-09-3013614671core:WithinOneYear2024-09-3013614671core:ShareCapital2025-09-3013614671core:ShareCapital2024-09-3013614671core:RetainedEarningsAccumulatedLosses2025-09-3013614671core:RetainedEarningsAccumulatedLosses2024-09-3013614671bus:Director12024-10-012025-09-3013614671bus:Director22024-10-012025-09-3013614671bus:RegisteredOffice2024-10-012025-09-30136146712023-10-012024-09-301361467112024-10-012025-09-3013614671countries:EnglandWales2024-10-012025-09-3013614671bus:AuditExemptWithAccountantsReport2024-10-012025-09-3013614671bus:PrivateLimitedCompanyLtd2024-10-012025-09-3013614671bus:SmallEntities2024-10-012025-09-3013614671bus:FullAccounts2024-10-012025-09-30
Company registration number:
13614671
ATS CONSTRUCTION & HIGHWAYS TRAINING LTD
Unaudited Filleted Financial Statements for the year ended
30 September 2025
ATS CONSTRUCTION & HIGHWAYS TRAINING LTD
Report to the board of directors on the preparation of the unaudited statutory financial statements of ATS CONSTRUCTION & HIGHWAYS TRAINING LTD
Year ended
30 September 2025
As described on the statement of financial position, the Board of Directors of
ATS CONSTRUCTION & HIGHWAYS TRAINING LTD
are responsible for the preparation of the
financial statements
for the year ended
30 September 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Gina Bartlett t/a Bartlett Accounting Services
2 Wigmore Road
Tadley
RG26 4HH
United Kingdom
Date:
16 April 2026
ATS CONSTRUCTION & HIGHWAYS TRAINING LTD
Statement of Financial Position
30 September 2025
20252024
Note££
Current assets    
Debtors 5
(3,127
 )
10,072
 
Cash at bank and in hand
58
 
2,874
 
(3,069
 )
12,946
 
Creditors: amounts falling due within one year 6
(87,607
 )
(272,486
 )
Net current liabilities
(90,676
 )
(259,540
 )
Total assets less current liabilities (90,676 ) (259,540 )
Capital and reserves    
Called up share capital
200
 
200
 
Profit and loss account
(90,876
 )
(259,740
 )
Shareholders deficit
(90,676
 )
(259,540
 )
For the year ending
30 September 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
16 April 2026
, and are signed on behalf of the board by:
Allan Smith
Jason Nash
DirectorDirector
Company registration number:
13614671
ATS CONSTRUCTION & HIGHWAYS TRAINING LTD
Notes to the Financial Statements
Year ended
30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 1b, Stacey Industrial Park Whitehouse Farm
,
Silchester Road
,
Tadley
,
RG26 3PX
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
11
).

5 Debtors

20252024
££
Trade debtors
(3,127
 ) -  
Other debtors -  
10,072
 
(3,127
 )
10,072
 

6 Creditors: amounts falling due within one year

20252024
££
Trade creditors -  
23,158
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest -  
147,786
 
Taxation and social security
82,912
 
82,766
 
Other creditors
4,695
 
18,776
 
87,607
 
272,486