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REGISTERED NUMBER: 00371539 (England and Wales)







FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

ATTERTON AND ELLIS LIMITED

ATTERTON AND ELLIS LIMITED (REGISTERED NUMBER: 00371539)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ATTERTON AND ELLIS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: S G Bernhard
S R Nixon
M R Bloomfield
J J Bernhard
A Crosnier
I U Hassan





REGISTERED OFFICE: 11 Homefield Road
Haverhill
CB9 8QP





REGISTERED NUMBER: 00371539 (England and Wales)





AUDITORS: Prime
Chartered Accountants
Statutory Auditor
161 Newhall Street
Birmingham
B3 1SW

ATTERTON AND ELLIS LIMITED (REGISTERED NUMBER: 00371539)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 907,733 930,163
Investment property 5 770,000 770,000
1,677,733 1,700,163

CURRENT ASSETS
Cash at bank 13,256 204

CREDITORS
Amounts falling due within one year 6 20,665 18,229
NET CURRENT LIABILITIES (7,409 ) (18,025 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,670,324

1,682,138

PROVISIONS FOR LIABILITIES 117,595 93,634
NET ASSETS 1,552,729 1,588,504

CAPITAL AND RESERVES
Called up share capital 44,112 44,112
Revaluation reserve 7 736,599 744,746
Capital redemption reserve 10,181 10,181
Retained earnings 761,837 789,465
1,552,729 1,588,504

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2024 and were signed on its behalf by:





S G Bernhard - Director


ATTERTON AND ELLIS LIMITED (REGISTERED NUMBER: 00371539)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

Atterton and Ellis Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 4% on cost and 2% on cost
Plant and machinery - at varying rates on cost
Fixtures and fittings - at varying rates on cost
Motor vehicles - 25% on cost

Included within Freehold Property is Land which has not been depreciated.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

ATTERTON AND ELLIS LIMITED (REGISTERED NUMBER: 00371539)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST OR VALUATION
At 1 July 2022
and 30 June 2023 1,236,059 207,224 102,758 5,350 1,551,391
DEPRECIATION
At 1 July 2022 305,896 207,224 102,758 5,350 621,228
Charge for year 22,430 - - - 22,430
At 30 June 2023 328,326 207,224 102,758 5,350 643,658
NET BOOK VALUE
At 30 June 2023 907,733 - - - 907,733
At 30 June 2022 930,163 - - - 930,163

Included in cost or valuation of land and buildings is freehold land of £ 675,314 (2022 - £ 675,314 ) which is not depreciated.

Cost or valuation at 30 June 2023 is represented by:

Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
Valuation in 2017 203,673 - - - 203,673
Valuation in 2019 215,833 - - - 215,833
Valuation in 2022 95,000 - - - 95,000
Cost 721,553 207,224 102,758 5,350 1,036,885
1,236,059 207,224 102,758 5,350 1,551,391

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2023 2022
£    £   
Cost 721,553 721,553
Aggregate depreciation 271,709 257,426

On 9 March 2022, land and buildings were revalued by Bidwells, on behalf of HSBC UK Bank plc. Bidwells are independent valuers not connected with the company and conducted the valuation on the basis of market value. The valuation conformed to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.
The directors do not believe there has been a material change to the valuation of the property since this date.

ATTERTON AND ELLIS LIMITED (REGISTERED NUMBER: 00371539)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2022
and 30 June 2023 770,000
NET BOOK VALUE
At 30 June 2023 770,000
At 30 June 2022 770,000

On 9 March 2022, the investment property was revalued by Bidwells, on behalf of HSBC UK Bank plc. Bidwells are independent valuers not connected with the company and conducted the valuation on the basis of market value. The valuation conformed to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.
The directors do not believe there has been a material change to the valuation of the property since this date.

Fair value at 30 June 2023 is represented by:
£   
Valuation in 2019 281,572
Valuation in 2022 130,200
Cost 358,228
770,000

If investment property had not been revalued it would have been included at the following historical cost:

2023 2022
£    £   
Cost 358,228 358,228

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 18,013 17,511
Taxation and social security 2,652 718
20,665 18,229

ATTERTON AND ELLIS LIMITED (REGISTERED NUMBER: 00371539)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


7. RESERVES
Revaluation
reserve
£   
At 1 July 2022 744,746
Transfer to/from revaluation
reserve (8,147 )

At 30 June 2023 736,599

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Morgan Davies FCA (Senior Statutory Auditor)
for and on behalf of Prime

9. POST BALANCE SHEET EVENTS

On 16 January 2024, the share capital of Atterton and Ellis Limited was sold to a newly incorporated holding company, Atterton and Ellis Holdings Limited. There has been no change in the ultimate controlling party.

10. ULTIMATE CONTROLLING PARTY

Bernhard & Co. Limited, a company incorporated in England and Wales, is regarded by the directors as being the company's ultimate parent company. It's registered office is 11 Homefield Road, Haverhill, England, CB9 8QP.