Registration number: 08299380

ATH (NDT) LTD

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 10

ATH (NDT) LTD

Company Information

Directors

Mrs C Heaton Mr A T Heaton

Registered office

Unit 1 Engine Shed Lane Skipton North Yorkshire BD23 1UP

Accountants

Hargreaves Brown & Benson Chartered Accountants 1 Bond Street Colne Lancashire BB8 9DG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
ATH (NDT) LTD
for the Period Ended 30 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ATH (NDT) LTD for the period ended 30 October 2025 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of ATH (NDT) LTD, as a body. Our work has been undertaken solely to prepare for your approval the accounts of ATH (NDT) LTD and state those matters that we have agreed to state to the Board of Directors of ATH (NDT) LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ATH (NDT) LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that ATH (NDT) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ATH (NDT) LTD. You consider that ATH (NDT) LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of ATH (NDT) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Hargreaves Brown & Benson
Chartered Accountants
1 Bond Street
Colne
Lancashire
BB8 9DG

17 July 2026

ATH (NDT) LTD

(Registration number: 08299380)
Balance Sheet as at 30 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	150,345	190,574
Current assets
Stocks	6	28,483	26,663
Debtors	7	254,206	171,680
Cash at bank and in hand		64,621	157,006
		347,310	355,349
Creditors: Amounts falling due within one year	8	(200,434)	(131,758)
Net current assets		146,876	223,591
Total assets less current liabilities		297,221	414,165
Creditors: Amounts falling due after more than one year	8	(87,389)	(175,385)
Provisions for liabilities		(35,603)	(44,994)
Net assets		174,229	193,786
Capital and reserves
Called up share capital		100	100
Retained earnings		174,129	193,686
Shareholders' funds		174,229	193,786

For the financial period ending 30 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 July 2026 and signed on its behalf by:
 

......................................... Mr A T Heaton Director

ATH (NDT) LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1
Engine Shed Lane
Skipton
North Yorkshire
BD23 1UP

These financial statements were authorised for issue by the Board on 17 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% Reducing balance
Motor vehicles	25% Reducing balance
Office equipment	20% Reducing balance
Leasehold improvements	10% Straight line
Demonstration equipment	10% Straight line

ATH (NDT) LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 4 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

ATH (NDT) LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period was 4 (2024 - 4).

ATH (NDT) LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2024	36,000	36,000
At 30 October 2025	36,000	36,000
Amortisation
At 1 May 2024	36,000	36,000
At 30 October 2025	36,000	36,000
Carrying amount
At 30 October 2025	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Demonstration equipment £	Total £
Cost or valuation
At 1 May 2024	10,484	95,037	63,144	148,477	317,142
Disposals	-	-	(20,750)	-	(20,750)
At 30 October 2025	10,484	95,037	42,394	148,477	296,392
Depreciation
At 1 May 2024	4,192	77,687	35,848	8,841	126,568
Charge for the period	1,572	4,341	9,153	22,272	37,338
Eliminated on disposal	-	-	(17,859)	-	(17,859)
At 30 October 2025	5,764	82,028	27,142	31,113	146,047
Carrying amount
At 30 October 2025	4,720	13,009	15,252	117,364	150,345
At 30 April 2024	6,292	17,350	27,296	139,636	190,574

Included within the net book value of land and buildings above is £4,720 (2024 - £6,292) in respect of long leasehold land and buildings.
 

ATH (NDT) LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

6

Stocks

	2025 £	2024 £
Work in progress	28,483	26,663

7

Debtors

	2025 £	2024 £
Trade debtors	30,145	109,861
Prepayments	4,859	11,084
Other debtors	219,202	50,735
	254,206	171,680

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	56,342	47,069
Trade creditors		25,285	49,550
Taxation and social security		59,999	22,661
Accruals and deferred income		57,994	3,343
Other creditors		814	9,135
		200,434	131,758

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	87,389	175,385

ATH (NDT) LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	8,452
Other borrowings	87,389	166,933
	87,389	175,385

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	4,852	7,200
Hire purchase contracts	-	427
Other borrowings	51,490	39,442
	56,342	47,069

Other borrowings are secured by a fixed and floating charge over the company's assets and the assets of Craven Surface Treatments Ltd by way of a cross guarantee.

10	Related party transactions

Transactions with directors

2025	At 1 May 2024 £	Advances to director £	Repayments by director £	At 30 October 2025 £
Repayable on demand; interest charged at the official rate	39,682	148,669	(70,000)	118,351

2024	At 1 May 2023 £	Advances to director £	Repayments by director £	At 30 April 2024 £
Repayable on demand; interest charged at the official rate	129,717	109,965	(200,000)	39,682

ATH (NDT) LTD

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

Summary of transactions with associates

The directors, Mr A Heaton & Mrs C Heaton, are the controlling party of both Craven Surface Treatments Ltd and ATH (NDT) Ltd.
 
ATH (NDT) Ltd advanced loan facilities to Craven Surface Treatments Ltd during the year. This resulted in a balance owed by Craven Surface Treatments Ltd of £99,271 (2024 - owed to Craven Surface Treatments Ltd £8,415).