ATLOW CONTRACTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A R Wheatley

Mrs C L Wheatley

REGISTERED OFFICE:

5 Atlow Road

Chaddesden

Derby

Derbyshire

DE21 6JG

REGISTERED NUMBER:

06180691 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Tangible assets

4

502,969

507,090

CURRENT ASSETS

Stocks

7,112

14,940

Debtors

5

156,349

138,862

Cash at bank and in hand

3,592,819

3,554,566

3,756,280

3,708,368

CREDITORS

Amounts falling due within one year

6

719,622

916,852

NET CURRENT ASSETS

3,036,658

2,791,516

TOTAL ASSETS LESS CURRENT LIABILITIES

3,539,627

3,298,606

PROVISIONS FOR LIABILITIES

7

125,700

126,800

NET ASSETS

3,413,927

3,171,806

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

3,413,917

3,171,796

SHAREHOLDERS' FUNDS

3,413,927

3,171,806

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

A R Wheatley - Director

1.	STATUTORY INFORMATION

Atlow Contracting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial liabilities

Short term creditors are measured at transaction price, less any impairment. Other financial liabilities are measured initially at fair value, net of transaction cost and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Financial assets

Short term debtors are measured at transaction price, less any impairment. Other financial assets are measured initially at fair value, net of transactions cost and are subsequently measured at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

928,685

6,368

389,265

4,504

1,328,822

Additions

134,245

-

28,355

-

162,600

Disposals

(143,210

)

-

(72,406

)

-

(215,616

)

At 31 March 2026

919,720

6,368

345,214

4,504

1,275,806

DEPRECIATION

At 1 April 2025

571,082

3,598

243,392

3,660

821,732

Charge for year

88,426

693

34,333

212

123,664

Eliminated on disposal

(113,308

)

-

(59,251

)

-

(172,559

)

At 31 March 2026

546,200

4,291

218,474

3,872

772,837

NET BOOK VALUE

At 31 March 2026

373,520

2,077

126,740

632

502,969

At 31 March 2025

357,603

2,770

145,873

844

507,090

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

136,856

116,336

Other debtors

19,493

22,526

156,349

138,862

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

112,297

26,534

Taxation and social security

170,930

180,275

Other creditors

436,395

710,043

719,622

916,852

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

125,700

126,800

Deferred

tax

£

Balance at 1 April 2025

126,800

Provided during year

(1,100

)

Balance at 31 March 2026

125,700

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

7

Ordinary A

£1

7

7

3

Ordinary B

£1

3

3

10

10