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Registered number: 02922597
Automotive Transport Training Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Automotive Transport Training Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Automotive Transport Training Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mr Philip Crowfoot
| Mrs Keeley Spencer
| Mr Stephen Rowley
| Mr Kevin Spragg
| Mr John Allsop
| Miss Nichola Spragg
Secretary | Mr John Allsop
Company Number | 02922597
Registered Office | 15 Jacknell Road
| Dodwells Bridge Industrial Estate
| Hinckley
| Leicestershire
| LE10 3BS
Accountants | AM Accountancy & Office Management Ltd
| 78 High Street
| Barwell
| Leicestershire
| LE9 8DR

Page 1
Page 2
Automotive Transport Training Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02922597

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 583,201 |  | 605,067
|  |  | 583,201 |  | 605,067
CURRENT ASSETS
Debtors | 5 | 84,262 |  | 81,470 |
Cash at bank and in hand |  | 377,424 |  | 472,167 |
|  | 461,686 |  | 553,637 |
Creditors: Amounts Falling Due Within One Year | 6 | (33,798 ) |  | (94,707 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 427,888 |  | 458,930
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,011,089 |  | 1,063,997
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,047 ) |  | (1,047 )
NET ASSETS |  |  | 1,010,042 |  | 1,062,950
CAPITAL AND RESERVES
Called up share capital | 7 |  | 833 |  | 833
Capital redemption reserve |  |  | 113 |  | 113
Profit and Loss Account |  |  | 1,009,096 |  | 1,062,004
SHAREHOLDERS' FUNDS |  |  | 1,010,042 |  | 1,062,950

Page 2
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Automotive Transport Training Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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.
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.
The financial statements were approved by the board of directors on 13 May 2026 and were signed on its behalf by:

Mr Philip Crowfoot Director
13 May 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Automotive Transport Training Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Automotive Transport Training Limited Registered number 02922597 is a limited by shares company incorporated in England & Wales. The Registered Office is 15 Jacknell Road, Dodwells Bridge Industrial Estate, Hinckley, Leicestershire, LE10 3BS.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:

Freehold | None
Leasehold | 10% Straight line basis
Plant & Machinery | 20% Reducing balance basis
Motor Vehicles | 25% Reducing balance basis
Fixtures & Fittings | 20% Reducing balance basis
Computer Equipment | 20% Reducing balance basis

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 year 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 asset reflects 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.
...CONTINUED
Page 4
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Automotive Transport Training Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 7 |  | 8
Instructors | 8 |  | 8
| 15 |  | 16

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 518,645 | 14,577 | 155,281 | 65,802 | 754,305
As at 31 March 2026 | 518,645 | 14,577 | 155,281 | 65,802 | 754,305
Depreciation
As at 1 April 2025 | - | 8,879 | 81,694 | 58,665 | 149,238
Provided during the period | - | 1,458 | 18,981 | 1,427 | 21,866
As at 31 March 2026 | - | 10,337 | 100,675 | 60,092 | 171,104
Net Book Value
As at 31 March 2026 | 518,645 | 4,240 | 54,606 | 5,710 | 583,201
As at 1 April 2025 | 518,645 | 5,698 | 73,587 | 7,137 | 605,067

5. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 76,562 |  | 81,470
Prepayments and accrued income | 7,700 |  | -
| 84,262 |  | 81,470

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Automotive Transport Training Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,933 |  | 16,270
Corporation tax | 41 |  | 17,475
Other taxes and social security | 8,221 |  | 1,384
VAT | 15,569 |  | 26,658
Accruals and deferred income | 2,034 |  | 32,920
| 33,798 |  | 94,707

7. Share Capital

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 833 |  | 833

Page 6