Abbreviated Company Accounts

AAT CAPITAL LTD Registered Number 07322536

Abbreviated Balance Sheet as at 31 July 2014

	Notes	2014	2013
		£	£
Fixed assets
Tangible assets	2	934	1,321
		934	1,321
Creditors: amounts falling due within one year		(10,455)	(10,095)
Net current assets (liabilities)		(10,455)	(10,095)
Total assets less current liabilities		(9,521)	(8,774)
Total net assets (liabilities)		(9,521)	(8,774)
Capital and reserves
Called up share capital	3	100	100
Profit and loss account		(9,621)	(8,874)
Shareholders' funds		(9,521)	(8,774)

For the year ending 31 July 2014 the company was entitled to exemption 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 in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 30 April 2015

And signed on their behalf by:
M V Haquani, Director

AAT CAPITAL LTD Registered Number 07322536

Notes to the Abbreviated Accounts for the period ended 31 July 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings
and equipment - 20% reducing balance

Computer
equipment - Straight line over 3 years

Other accounting policies
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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, with the following exceptions:

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 balance sheet date.

Going concern
The accounts are prepared on a going concern basis which assumes the continued support of the director.

2Tangible fixed assets

	£
Cost
At 1 August 2013	4,142
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 July 2014	4,142
Depreciation
At 1 August 2013	2,821
Charge for the year	387
On disposals	-
At 31 July 2014	3,208
Net book values
At 31 July 2014	934
At 31 July 2013	1,321

3Called Up Share Capital
Allotted, called up and fully paid:

	2014 £	2013 £
100 Ordinary shares of £1 each	100	100