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2022-03-31 08039328 dpl-frs:Item12 2021-04-01 2022-03-31 08039328 dpl-frs:Item12 2021-03-31 08039328 dpl-frs:Item12 2022-03-31 08039328 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 08039328 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 08039328 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 08039328 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 08039328 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 08039328 1 2021-04-01 2022-03-31 08039328 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 08039328
AT&K LTD
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08039328
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,053 862
2,053 862
CURRENT ASSETS
Stocks 5 50,087 51,110
Debtors 6 21,481 4,275
Cash at bank and in hand 32,672 26,171
104,240 81,556
Creditors: Amounts Falling Due Within One Year 7 (105,370 ) (81,634 )
NET CURRENT ASSETS (LIABILITIES) (1,130 ) (78 )
TOTAL ASSETS LESS CURRENT LIABILITIES 923 784
PROVISIONS FOR LIABILITIES
Deferred Taxation (513 ) (167 )
NET ASSETS 410 617
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 409 616
SHAREHOLDERS' FUNDS 410 617
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Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Amirthalingam Anusheelan
Director
15 December 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
AT&K LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08039328 . The registered office is 95 Elmhurst Avenue, Mitcham, CR4 2HP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. Turnover is also measured net of the estimated value of customer returns and volume rebates.Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

● the company has transferred all the significant risks and rewards of ownership of the goods to the buyer;
● the company retains neither continuing managerial involvement, nor effective control, over the goods to the degree usually associated with ownership;
● the amount of the revenue can be reliably measured;
● it is probable that the economic benefits associated with the sale will flow to the entity; and
● the costs (to be) incurred in respect of the transaction can be reliably measured.

Turnover is recognised on despatch of goods which is the point at which the company transfers the significant risks and rewards of ownership of the goods to the customer. The company retains legal title of the goods until the customer pays, but this does not constitute a retention of the significant risks and rewards of ownership. Amounts received in advance of shipping goods to customers are recognised as deferred income and presented within creditors amounts falling due within one year.


2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% per annum on Reducing balance basis
Computer Equipment 25% per annum on Reducing balance basis
2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, freight, irrecoverable taxes and other directly attributable costs which are incurred by the entity in bringing the stock to its present location and condition. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
2.5. Financial Instruments
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A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Debtors and creditors that fall due within one year are recorded in the financial statements at transaction price and then subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded within profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt.Debtors do not carry interest and are stated at their nominal value. Trade creditors are not interest-bearing and are stated at their nominal value.Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.
2.6. Taxation
Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods and is recognised in respect of all timing differences; although with certain exceptions. Timing differences are differences between taxable profit and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recoverable against the reversal of deferred tax liabilities or other future taxable profits.Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on investment property (and other non-depreciable tangible fixed assets) is measured using the tax rates and allowances which will apply to the sale of the asset.Amounts of current and deferred tax are generally recognised in profit or loss, except when they relate to items which are recognised in other comprehensive income or directly in equity and in such cases the amounts are also recognised in other comprehensive or equity as the case may be.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 29 (2022: 29)
29 29
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 4,430 - 4,430
Additions - 1,876 1,876
As at 31 March 2023 4,430 1,876 6,306
Depreciation
As at 1 April 2022 3,568 - 3,568
Provided during the period 216 469 685
As at 31 March 2023 3,784 469 4,253
Net Book Value
As at 31 March 2023 646 1,407 2,053
As at 1 April 2022 862 - 862
5. Stocks
2023 2022
£ £
Stock for resale 50,087 51,110
50,087 51,110
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 21,481 4,275
21,481 4,275
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 15,795 8,295
Other creditors 75,127 55,850
Taxation and social security 14,448 17,489
105,370 81,634
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Amirthalingam Anusheelan (2,202 ) 19,377 - - 17,175
The above loan was repaid by August 2023.
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