ATL Vehicle Technology Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06315894

ATL Vehicle Technology Limited

Filleted Unaudited Financial Statements

31 December 2025

ATL Vehicle Technology Limited

Statement of Financial Position

31 December 2025

	31 Dec 25		30 Jun 24
Note	£	£	£

Fixed assets

Tangible assets	5		–	49

Current assets

Stocks		–	2,200
Debtors	6	–	64,480
Cash at bank and in hand		–	1,488
		----	--------
		–	68,168

Creditors: amounts falling due within one year	7	23,743		33,474
		--------		--------
Net current (liabilities)/assets			( 23,743)	34,694
			--------	--------
Total assets less current liabilities			( 23,743)	34,743

Creditors: amounts falling due after more than one year	8	–	27,550
		--------	--------
Net (liabilities)/assets		( 23,743)	7,193
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 23,843)	7,093
	--------	-------
Shareholders (deficit)/funds	( 23,743)	7,193
	--------	-------

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 income and retained earnings has not been delivered.

For the period to cessation 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 financial statements for the period to cessation 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 financial statements .

ATL Vehicle Technology Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 23 September 2026 , and are signed on behalf of the board by:

Mr P R Martin

Director

Company registration number: 06315894

ATL Vehicle Technology Limited

Notes to the Financial Statements

Period to cessation from 1 July 2024 to 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 Artemis House, 4a Bramley Road, Mount Farm, Milton Keynes, MK1 1PT.

2. Statement of compliance

These 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, 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.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented. (d) Disclosures in respect of share-based payments have not been presented. (e) No disclosure has been given for the aggregate remuneration of key management personnel.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

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

Income tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Tangible assets

Tangible assets are initially recorded at cost, and 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.

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:

	Motor Vehicles	-	25% reducing balance

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 stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the period to cessation amounted to 2 (2024: 2 ).

5. Tangible assets

	Motor vehicles	Total
	£	£
Cost
At 1 July 2024	7,079	7,079
Disposals	( 7,079)	( 7,079)
	-------	-------
At 31 December 2025	–	–
	-------	-------
Depreciation
At 1 July 2024	7,030	7,030
Charge for the period to cessation	49	49
Disposals	( 7,079)	( 7,079)
	-------	-------
At 31 December 2025	–	–
	-------	-------
Carrying amount
At 31 December 2025	–	–
	-------	-------
At 30 June 2024	49	49
	-------	-------

6. Debtors

	31 Dec 25	30 Jun 24
	£	£
Trade debtors	–	33,535
Other debtors	–	30,945
	----	--------
	–	64,480
	----	--------

7. Creditors: amounts falling due within one year

	31 Dec 25	30 Jun 24
	£	£
Corporation tax	–	30
Social security and other taxes	–	15,064
V400 Ltd	–	( 46,450)
Other creditors	23,743	64,830
	--------	--------
	23,743	33,474
	--------	--------

8. Creditors: amounts falling due after more than one year

	31 Dec 25	30 Jun 24
	£	£
Bank loans and overdrafts	–	27,550
	----	--------

9. Directors' advances, credits and guarantees

During the period to cessation the directors entered into the following advances and credits with the company:

	31 Dec 25
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr P R Martin	( 64,830)	41,087	( 23,743)
	--------	--------	--------

	30 Jun 24
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr P R Martin	( 54,526)	( 10,304)	( 64,830)
	--------	--------	--------

10. Related party transactions

The company was under the control of Mr P Martin throughout the current period. Mr P R Martin is the managing director and equal shareholder. As the company is ceasing at 31st December 2025 and that ATL Property Ltd has been struck off, the amount due from ATL Property Ltd has been written off in the financial statements. The balance due from V400 Limited of £45,202 (2024 - £46,450) has been written off to the directors loan account as this company is still trading. V400 Limited is controlled by Mr P Martin.