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Company Registration No. 03927761 (England and Wales)
A.A.& T. Rentals Limited Unaudited accounts for the year ended 28 February 2026
A.A.& T. Rentals Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A.A.& T. Rentals Limited Company Information for the year ended 28 February 2026
Directors
Patrick O'Regan Fiona Sara O'Regan
Company Number
03927761 (England and Wales)
Registered Office
Lumb Lane Yard 67 Lumb Lane Manchester M34 5WX UK
Accountants
Premier Accounts & Consultancy Ltd 76 Gloucester Road Urmston Manchester M41 9AE
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A.A.& T. Rentals Limited Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
4,134,500
4,501,827
Current assets
Debtors
5
178,325
178,137
Cash at bank and in hand
180,887
75,411
359,212
253,548
Creditors: amounts falling due within one year
6
(871,907)
(961,199)
Net current liabilities
(512,695)
(707,651)
Total assets less current liabilities
3,621,805
3,794,176
Creditors: amounts falling due after more than one year
7
(1,461,543)
(1,739,923)
Net assets
2,160,262
2,054,253
Capital and reserves
Called up share capital
99
99
Fair value reserve
(418,453)
(269,935)
Profit and loss account
2,578,616
2,324,089
Shareholders' funds
2,160,262
2,054,253
For the year ending 28 February 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by
Patrick O'Regan Director Company Registration No. 03927761
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A.A.& T. Rentals Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
A.A.& T. Rentals Limited is a private company, limited by shares, registered in England and Wales, registration number 03927761. The registered office is Lumb Lane Yard, 67 Lumb Lane, Manchester, M34 5WX, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
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A.A.& T. Rentals Limited Notes to the Accounts for the year ended 28 February 2026
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 March 2025
8,696,912
Additions
697,529
Revaluations
(134,698)
Disposals
(782,315)
At 28 February 2026
8,477,428
Depreciation
At 1 March 2025
4,195,085
Charge for the year
696,090
On disposals
(548,247)
At 28 February 2026
4,342,928
Net book value
At 28 February 2026
4,134,500
At 28 February 2025
4,501,827
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
-
7,077
Trade debtors
178,325
158,855
Other debtors
-
12,205
178,325
178,137
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
2,709
9,530
VAT
37,936
-
Obligations under finance leases and hire purchase contracts
719,864
869,961
Trade creditors
75,035
81,067
Taxes and social security
35,489
641
Other creditors
874
-
871,907
961,199
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Obligations under finance leases and hire purchase contracts
1,461,543
1,739,923
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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