Company Registration No. 13336334 (England and Wales)
A T BUILD LTD
Unaudited accounts
for the year ended 30 April 2026
A T BUILD LTD
Unaudited accounts
Contents
A T BUILD LTD
Company Information
for the year ended 30 April 2026
Directors
Adam Turner
Gemma Turner
Company Number
13336334 (England and Wales)
Registered Office
112-113 HIGH STREET
LINCOLN
LN5 7PY
ENGLAND
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA
Templar Accounting & Business Support
Services Limited (Incorp: Blake and Co )
112 - 113 High Street,
Lincoln, Lincolnshire
LN5 7PY
A T BUILD LTD
Statement of financial position
as at 30 April 2026
Tangible assets
6,533
8,709
Cash at bank and in hand
12,129
5,435
Creditors: amounts falling due within one year
(10,803)
(11,597)
Net current assets
1,326
5,840
Total assets less current liabilities
7,859
14,549
Provisions for liabilities
Deferred tax
(1,692)
(2,105)
Called up share capital
100
100
Profit and loss account
6,067
12,344
Shareholders' funds
6,167
12,444
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by
Gemma Turner
Director
Company Registration No. 13336334
A T BUILD LTD
Notes to the Accounts
for the year ended 30 April 2026
A T BUILD LTD is a private company, limited by shares, registered in England and Wales, registration number 13336334. The registered office is 112-113 HIGH STREET, LINCOLN, LN5 7PY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
A T BUILD LTD
Notes to the Accounts
for the year ended 30 April 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 May 2025
8,330
14,500
500
1,614
24,944
At 30 April 2026
8,330
14,500
500
1,614
24,944
At 1 May 2025
4,929
9,911
342
1,053
16,235
Charge for the year
850
1,147
39
140
2,176
At 30 April 2026
5,779
11,058
381
1,193
18,411
At 30 April 2026
2,551
3,442
119
421
6,533
At 30 April 2025
3,401
4,589
158
561
8,709
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
3,316
2,073
Loans from directors
70
7,008
7
Deferred taxation
2026
2025
Accelerated capital allowances
1,692
2,105
Provision at start of year
2,105
2,657
Credited to the profit and loss account
(413)
(552)
Provision at end of year
1,692
2,105
A deferred taxation reserve has been created of some £1,692 due to accelerated capital allowances.
This reserve will reverse in future periods and create a tax liability at the prevail rate on the day.
A T BUILD LTD
Notes to the Accounts
for the year ended 30 April 2026
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).