A T Estates Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05847329

A T Estates Limited

Filleted Unaudited Abridged Financial Statements

31 December 2025

A T Estates Limited

Abridged Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,267	1,192

Current assets

Debtors	10,237	13,409
Cash at bank and in hand	56,403	18,396
	--------	--------
	66,640	31,805

Creditors: amounts falling due within one year	38,990		42,363
	--------		--------
Net current assets/(liabilities)		27,650	( 10,558)
		--------	--------
Total assets less current liabilities		29,917	( 9,366)

Creditors: amounts falling due after more than one year		–	3,333

Provisions	431	( 597)
	--------	--------
Net assets/(liabilities)	29,486	( 12,102)
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	29,386	( 12,202)
	--------	--------
Shareholders funds/(deficit)	29,486	( 12,102)
	--------	--------

These abridged 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 abridged statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 abridged financial statements for the year in question in accordance with section 476 ;

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

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

A T Estates Limited

Abridged Statement of Financial Position (continued)

31 December 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 31 March 2026 , and are signed on behalf of the board by:

Mr A P Nicholson

Director

Company registration number: 05847329

A T Estates Limited

Notes to the Abridged Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 225 Nantwich Road, Crewe, Cheshire, CW2 6BY, United Kingdom.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover represents the amounts invoiced or otherwise earned, excluding Value Added Tax, by way of commissions and fees receivable. Turnover is recognised on a strict time basis at the point at which the unconditional right to consideration is obtained.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods and 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 that have originated but not reversed at the reporting date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost and are subsequently stated at cost less accumulated depreciation.

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:

Leasehold property improvements	-	20% straight line
Fixtures, fittings and equipment	-	25% reducing balance

Defined contribution plans

The company operates a defined contribution pension scheme for employees. Contributions to the scheme are recognised as an expense in the statement of income and retained earnings when they become payable.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).

5. Tangible assets

	£
Cost
At 1 January 2025	12,019
Additions	1,840
Disposals	( 317)
	--------
At 31 December 2025	13,542
	--------
Depreciation
At 1 January 2025	10,827
Charge for the year	602
Disposals	( 154)
	--------
At 31 December 2025	11,275
	--------
Carrying amount
At 31 December 2025	2,267
	--------
At 31 December 2024	1,192
	--------

6. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	19,867	12,992
Later than 1 year and not later than 5 years	39,056	19,922
Later than 5 years	1,562	–
	--------	--------
	60,485	32,914
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