Registrar

Registration number: 01841189

AATI Architectural Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

AATI Architectural Limited

Company Information

Directors

DG Bisset R Oxborough H J Bisset

Registered office

11 Swinbourne Drive Springwood Industrial Estate Braintree Essex CM7 2YP

Solicitors

Gisby Harrison Solicitors Goffs Oak House Goffs Lane Goffs Oak Herts EN7 5HG

Bankers

Barclays Bank PLC 1 Bank Street Braintree Essex CM7 7UQ

Accountants

Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

AATI Architectural Limited

(Registration number: 01841189)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	8,754	9,804
Current assets
Stocks and work in progress	5	7,592	383
Debtors	6	551,376	246,134
Cash at bank and in hand		214	1,755
		559,182	248,272
Creditors: Amounts falling due within one year	7	(322,507)	(15,324)
Net current assets		236,675	232,948
Net assets		245,429	242,752
Capital and reserves
Called up share capital	8	100	100
Revaluation reserve		803	803
Retained earnings		244,526	241,849
Shareholders' funds		245,429	242,752

For the financial year ended 31 March 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 November 2025 and signed on its behalf by:
 

......................................... H J Bisset Director

AATI Architectural Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office and the principal place of business is: 11 Swinbourne Drive, Springwood Industrial Estate, Braintree, Essex, CM7 2YP.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Summary of disclosure exemptions

The company has taken exemption from disclosing related party transactions with group entities of a wholly owned group as permitted by Paragraph 33.1A of FRS 102..

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of manufactured cast metal products and building facades. Turnover is shown net of value added tax, returns and discounts.

The company recognises revenue when:
• the amount of revenue can be reliably measured;
• it is probable that future economic benefits will flow to the entity;
• and specific criteria have been met for each of the company's activities.

Tax

Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

All assets have been revalued in the year to market value.

AATI Architectural Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant, machinery and standard patterns	Straight line over 3-50 years

Trade debtors

Trade debtors are amounts due from customers for the sale of metal building facades in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost, after making due allowances for obsolete and slow moving items and estimated selling price less costs to complete and sell.

Cost represents the expenditure incurred in bringing each product to its present location and condition as follows:

Raw Materials – Purchase cost
Finished goods – Cost of direct materials, transport and labour

Work in Progress represents the proportion of the job complete at the year end. It includes all direct expenditure and an appropriate proportion of fixed and variable overheads, and is uplifted to the sales value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 6).

AATI Architectural Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Plant, machinery and standard patterns £	Total £
Cost or valuation
At 1 April 2024	9,804	9,804
At 31 March 2025	9,804	9,804
Depreciation
Charge for the year	1,050	1,050
At 31 March 2025	1,050	1,050
Carrying amount
At 31 March 2025	8,754	8,754
At 31 March 2024	9,804	9,804

Revaluation

The fair value of the company's plant and machinery was revalued on 31 March 2024. An independent valuer was not involved. The revalued amounts have been derived by the directors of the company based on the market prices at the date of revaluation.

Had this class of asset been measured on a historical cost basis, the carrying amount would have been £7,375 (2024 - £8,125).

5	Stocks and work in progress

	2025 £	2024 £
Stocks and work in progress	7,592	383

AATI Architectural Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

	2025 £	2024 £
Trade debtors	74,014	4,381
Amounts owed by group undertakings	463,338	213,384
Prepayments	-	999
Other debtors	14,024	27,370
	551,376	246,134

Included within Debtors are balances due to group undertakings, whilst these amounts are due on demand it is unlikely they will be repaid in full during the coming year.

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	952	1,013
Amounts owed to group undertakings	281,150	-
Taxation and social security	13,271	3,808
Other creditors	7,731	8,638
Accrued expenses	19,403	1,865
	322,507	15,324

Included within Creditors are balances owed to group undertakings, whilst these amounts are due on demand it is unlikely they will be repaid in full during the coming year.

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

AATI Architectural Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	803	803

10	Parent and ultimate parent undertaking

The company's immediate parent is Finch Seaman Enfield Group Limited, incorporated in England and Wales.

 The ultimate parent is Bisset Holdings Limited, incorporated in England and Wales.

 The most senior parent entity producing publicly available financial statements is Bisset Holdings Limited. These financial statements are available upon request from Old Station Road, Loughton, Essex, United Kingdom, IG10 4PL.