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Registered number: 11348710
A T Auto Repairs Limited
ABRIDGED Financial Statements
For The Year Ended 31 May 2025
A T Auto Repairs Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
A T Auto Repairs Limited
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: 11348710

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,242 |  | 14,160
|  |  | 15,242 |  | 14,160
CURRENT ASSETS
Stocks |  | 510 |  | 475 |
Debtors |  | 13,893 |  | 13,595 |
Cash at bank and in hand |  | 9,982 |  | 10,351 |
|  | 24,385 |  | 24,421 |
Creditors: Amounts Falling Due Within One Year |  | (18,869 ) |  | (18,501 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,516 |  | 5,920
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,758 |  | 20,080
Creditors: Amounts Falling Due After More Than One Year |  |  | (10,002 ) |  | (12,506 )
NET ASSETS |  |  | 10,756 |  | 7,574
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Revaluation reserve | 7 |  | 6,000 |  | 6,000
Profit and Loss Account |  |  | 4,755 |  | 1,573
SHAREHOLDERS' FUNDS |  |  | 10,756 |  | 7,574

Page 1
Page 2
A T Auto Repairs Limited
Abridged Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr A R Tomkins Director
30th April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
A T Auto Repairs Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
A T Auto Repairs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11348710 . The registered office is 44 Boxwell Park, Bodmin, Cornwall, PL31 2BD.
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.
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:

Plant & Machinery | 10% on reducing balance
Motor Vehicles | 15% on reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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Page 4
A T Auto Repairs Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 28,301
Additions | 2,895
As at 31 May 2025 | 31,196
Depreciation
As at 1 June 2024 | 14,141
Provided during the period | 1,813
As at 31 May 2025 | 15,954
Net Book Value
As at 31 May 2025 | 15,242
As at 1 June 2024 | 14,160

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Tomkins | 9,465 | - | 2 | - | 9,463

The above loan is unsecured, interest free and repayable on demand.
7. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 June 2024 | 6,000 | 1,573
Profit for the year and total comprehensive income | - | 25,402
Dividends paid | - | (22,220)
As at 31 May 2025 | 6,000 | 4,755

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