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Registered number: 02922597
Automotive Transport Training Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
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
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
Page 3
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
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
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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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Page 6
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