Acorah Software Products - Accounts Production 14.3.260 false true true 31 December 2021 1 January 2021 false 27 February 2024 1 January 2022 31 December 2022 31 December 2022 07850052 Tradeland Group B.V. 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Registered number: 07850052
TRADING ATELIER LIMITED
Financial Statements
For The Year Ended 31 December 2022
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Balance Sheet
Registered number: 07850052
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3 3
3 3
CURRENT ASSETS
Debtors 5 4,665,018 3,546,652
Cash at bank and in hand 18,455 637,282
4,683,473 4,183,934
Creditors: Amounts Falling Due Within One Year 6 (5,059,499 ) (4,023,808 )
NET CURRENT ASSETS (LIABILITIES) (376,026 ) 160,126
TOTAL ASSETS LESS CURRENT LIABILITIES (376,023 ) 160,129
NET (LIABILITIES)/ASSETS (376,023 ) 160,129
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (376,024 ) 160,128
SHAREHOLDERS' FUNDS (376,023) 160,129
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 P Acien Sanchez
Director
22nd February 2024
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Company is a private company limited by shares which is incorporated in and registered in England & Wales (no. 07850052 ). The address of its registered office is 34a High Street, Wimbledon, London, SW19 5BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied.
2.2. Going Concern Disclosure
At the year end the Company Balance Sheet showed a net liability position amounting to £376,023 (2021: Net asset position of £160,129) and incurred losses for the year ended 31 December 2022 of £536,152 (2021: £76,764).
The directors have prepared these financial statements on the going concern basis.  At the time of approving these financial statements and in coming to this conclusion, the directors have asseessed current trade and expected future performance and support for the Company.  The Company is reliant upon ongoing support from its parent company who has confirmed financial support for at least twelve months from the date of approval of these financial statements.  Therefore the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.
2.3. Turnover
Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.  Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.  The following ciriteria must also be met before revenue is recognised:
Rendering of services 
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satified:
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measured reliably; and
  • the costs incurred and the costs to complete the contract can be measured relaibly.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses.  Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straightine menthod.
Depreciation is provided on the following basis:
Fixtures & Fittings 33% on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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Page 3
2.5. Foreign Currencies
Functional and presentation currency
The Company's functional currency is USD.  This differs from the presentational currency which is GBP.
Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transations.
At each period end foreign currency monetary items are translated using the closing rate.  Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presnted in the Statement of comprehensive income within 'finance income or costs'.  All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
2.6. Taxation
Tax is recognised in profit and loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
  • The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and 
  • Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combination, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax.  Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution plan for its employees.  A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate enitity.  Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit and loss when they fall due.  Amounts not paid are shown in accruals as a liability in the Balance Sheet.  The assets of the plan are held separately from the Company in independently adminsitered funds.
2.8. Debtors
Short-term debtors are measured at transaction price, less any impairment.  loans receivable are measured initially at transaction price, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.9. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial insitutions, repayable without penalty on notice of not more than 24 hours.  Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
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2.10. Creditors
Short-term creditors are measured at the transaction price.  Other financial liabilities, including bank loans, are measured initially at transation price, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2021: 3)
2 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2022 2,174
As at 31 December 2022 2,174
Depreciation
As at 1 January 2022 2,171
As at 31 December 2022 2,171
Net Book Value
As at 31 December 2022 3
As at 1 January 2022 3
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 7,614 31,492
Prepayments and accrued income 124,909 2,363,463
Other debtors 2,116 1,883
Corporation tax recoverable assets 85,139 79,168
VAT 246 7,284
Amounts owed by group undertakings 4,444,994 1,063,362
4,665,018 3,546,652
Amounts owed by group undertakings are interest free and repayable on demand.
In the prior year accounts £1,872,397 currently shown within amounts owed by group undertakings was previously shown within prepayments and accrued income.  This adjustment has been made for presentational purposes.
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6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 3,279,345 2,665,508
Corporation tax - (18,159 )
Other taxes and social security 1,612 4,760
Other creditors 28,339 301,635
Directors' loan accounts 4,618 4,069
Amounts owed to group undertakings 1,745,585 1,065,995
5,059,499 4,023,808
As at 31 December 2022, the Company owed £1,745,586 (2021: £1,454,262) to group undertakings.  £527,630 (2021: £750,532) is related to trade payables.  The remainder is related to non-trade balances, which are interest bearing.  Interest has been charged in the year of £88,762 (2021: £33,109).
In the prior year accounts £388,267 currently shown within amounts owed to group undertakings was previously shown within trade creditors.  This adjustment has been made for presentational purposes.
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
As at the 31 December 2022, the Company was owed £4,444,494 (2021: £2,935,759) from group undertakings related to trade receivables.
As at 31 December 2022, the Company owed £1,745,586 (2021: £1,454,262) to group undertakings, £527,630 (2021: £751,874) is related to trade payables.  The remainder is related to non-trade balances, which are interest bearing.  Interest has been charged in the year of £88,762 (2021: £33,109).
The Company has taken advantage of the exemption with FRS 102 33.1A, not to disclose transations entered between two or more members of a group, provided that any subsidiary which is a party to the transation is wholly owned by such a member.
9. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to assist with the preparation of the financial statements.
10. Ultimate Controlling Party
The immediate and ultimate parent company is Tradeland Group BV by virtue of their controlling interest in the share capital of the company.  Thi is a private company whose address is Joop Geesinkweg 901, 1114 AB Amsterdam, The Netherlands.
The smallest and largest group into which the Company's results are consolidated are the financial statements of Tradeland Group BV, which are available at https://www.kvk.nl/bestellen.
In the opinion of the Directors there is no ultimate controlling party.
11. Audit Information
The auditors report on the account of TRADING ATELIER LIMITED for the year ended 31 December 2022 was unqualified
The auditor's report was signed by Stuart Leat (Senior Statutory Auditor) for and on behalf of PKF Littlejohn LLP , Statutory Auditor
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