Asbestos Control & Treatment Limited

Registered number

03770250

Filleted Accounts

31 October 2025

Asbestos Control & Treatment Limited
Registered number:		03770250
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		379,843			270,541

Current assets
Debtors	4	203,706			931,802
Cash at bank and in hand		544,413			21,887
		748,119			953,689

Creditors: amounts falling due within one year	5	(728,441)			(810,299)

Net current assets			19,678			143,390

Total assets less current liabilities			399,521			413,931

Creditors: amounts falling due after more than one year	6		(58,066)			(54,527)

Provisions for liabilities			(65,347)			(37,254)


Net assets			276,108			322,150

Capital and reserves
Called up share capital			100			100
Profit and loss account			276,008			322,050

Shareholder's funds			276,108			322,150

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S F Williams
Director
Approved by the board on 30 June 2026

Asbestos Control & Treatment Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 4 years
	Fixtures, fittings, tools and equipment			over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					24		23


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	214,072		578,626		802,875		1,595,573
	Additions	-		1,478		191,213		192,691
	At 31 October 2025	214,072		580,104		994,088		1,788,264

	Depreciation
	At 1 November 2024	92,546		527,410		705,076		1,325,032
	Charge for the year	3,068		25,654		54,667		83,389
	At 31 October 2025	95,614		553,064		759,743		1,408,421

	Net book value
	At 31 October 2025	118,458		27,040		234,345		379,843
	At 31 October 2024	121,526		51,216		97,799		270,541


4	Debtors					2025		2024
£							£

	Trade debtors					163,010		773,322
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		120,000
	Other debtors					40,696		38,480
						203,706		931,802


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					11,626		23,555
	Obligations under finance lease and hire purchase contracts					59,735		44,169
	Trade creditors					190,439		285,200
	Taxation and social security costs					117,950		81,295
	Other creditors					348,691		376,080
						728,441		810,299


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		7,633
	Obligations under finance lease and hire purchase contracts					58,066		46,894
						58,066		54,527


7	Related party transactions

	During the period the company paid £30,000 (2024 - £30,00) for rental of property to Crystalspark Ltd.


8	Controlling party

	Crystalspark Ltd, a company registered in England & Wales, owns 100% of the share capital of Asbestos Control & Treatment Ltd.


9	Other information

	Asbestos Control & Treatment Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 6 Morrow Court
	Owen Drive
	Speke
	Liverpool
	L24 1YL