AT Communications NW Ltd 31/03/2026 iXBRL

Company registration number: 09474765

AT Communications NW Ltd

Unaudited filleted financial statements

31 March 2026

AT Communications NW Ltd

Contents

Directors and other information

Director's report

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

AT Communications NW Ltd

Directors and other information


	Director	Mr Alan Taylor
		Mr Christopher Taylor


	Company number	09474765


	Registered office	76 Mesnes Road
		Wigan
		Lancashire
		United Kingdom
		WN1 2DE


	Business address	76 Mesnes Road
		Wigan
		Lancashire
		United Kingdom
		WN1 2DE


	Accountants	Practical Business Solutions (NW) Limited
		749a Ormskirk Road
		Pemberton
		Wigan
		WN5 8 AT

AT Communications NW Ltd

Director's report

Year ended 31 March 2026

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2026.

Director

The director who served the company during the year was as follows:

Mr Alan Taylor

Mr Christopher Taylor

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 17 August 2026 and signed on behalf of the board by:

Mr Alan Taylor

Director

AT Communications NW Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of AT Communications NW Ltd

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AT Communications NW Ltd for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants , we are subject to its ethical and other professional requirements which are detailed at www.cimaglobal.com.

This report is made solely to the director of AT Communications NW Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of AT Communications NW Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AT Communications NW Ltd and its director as a body for our work or for this report.

It is your duty to ensure that AT Communications NW Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of AT Communications NW Ltd. You consider that AT Communications NW Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of AT Communications NW 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 financial statements.

Practical Business Solutions (NW) Limited

749a Ormskirk Road

Pemberton

Wigan

WN5 8 AT

17 August 2026

AT Communications NW Ltd

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	4,512		6,018
		_______		_______
			4,512		6,018

Current assets
Stocks		500		500
Debtors	7	37,051		27,702
Cash at bank and in hand		23,885		27,146
		_______		_______
		61,436		55,348
Creditors: amounts falling due
within one year	8	( 18,473)		( 20,821)
		_______		_______
Net current assets			42,963		34,527
			_______		_______
Total assets less current liabilities			47,475		40,545


Provisions for liabilities			( 870)		( 1,143)

			_______		_______
Net assets			46,605		39,402
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			46,603		39,400
			_______		_______
Shareholders funds			46,605		39,402
			_______		_______

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

Mr Alan Taylor

Director

Company registration number: 09474765

AT Communications NW Ltd

Statement of changes in equity

Year ended 31 March 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2024	2	30,229	30,231

Profit for the year		48,142	48,142
	_______	_______	_______
Total comprehensive income for the year	-	48,142	48,142

Dividends paid and payable		( 38,971)	( 38,971)
	_______	_______	_______
Total investments by and distributions to owners	-	( 38,971)	( 38,971)

	_______	_______	_______
At 31 March 2025 and 1 April 2025	2	39,400	39,402

Profit for the year		42,217	42,217
	_______	_______	_______
Total comprehensive income for the year	-	42,217	42,217

Dividends paid and payable		( 35,014)	( 35,014)
	_______	_______	_______
Total investments by and distributions to owners	-	( 35,014)	( 35,014)

	_______	_______	_______
At 31 March 2026	2	46,603	46,605
	_______	_______	_______

AT Communications NW Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is AT Communications NW Ltd, 76 Mesnes Road, Wigan, Lancashire, United Kingdom, WN1 2DE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Research and development

Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Staff costs

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

The aggregate payroll costs incurred during the year were:

	2026	2025
	£	£
Wages and salaries	52,273	41,656
Social security costs	-	( 208)
	_______	_______
	52,273	41,448
	_______	_______

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	23,800	23,800
	_______	_______
Amortisation
At 1 April 2025 and 31 March 2026	23,800	23,800
	_______	_______
Carrying amount
At 31 March 2026	-	-
	_______	_______
At 31 March 2025	-	-
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	5,902	17,091	22,993
	_______	_______	_______
Depreciation
At 1 April 2025	3,941	13,035	16,976
Charge for the year	491	1,014	1,505
	_______	_______	_______
At 31 March 2026	4,432	14,049	18,481
	_______	_______	_______
Carrying amount
At 31 March 2026	1,470	3,042	4,512
	_______	_______	_______
At 31 March 2025	1,961	4,056	6,017
	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	37,051	27,391
Other debtors	-	311
	_______	_______
	37,051	27,702
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	844	1,520
Trade creditors	1,420	2,040
Corporation tax	10,620	12,243
Social security and other taxes	5,587	5,016
Other creditors	2	2
	_______	_______
	18,473	20,821
	_______	_______