Company registration number: NI039462
Unaudited financial statements
for the year ended 31 October 2023
for
A.t. (ireland) Limited
Pages for filing with the Registrar
Company registration number: NI039462
A.t. (ireland) Limited
Balance sheet
as at 31 October 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 4 778 960
778 960
Current assets
Stocks 32,548 22,151
Debtors 216,914 147,290
Cash at bank and in hand - 10,772
249,462 180,213
Creditors: amounts falling due within
one year
(212,697) (140,984)
Net current assets 36,765 39,229
Total assets less current liabilities 37,543 40,189
NET ASSETS 37,543 40,189
Capital and reserves
Called up share capital 100 100
Profit and loss account 37,443 40,089
TOTAL EQUITY 37,543 40,189
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2023.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI039462
A.t. (ireland) Limited
Balance sheet - continued
as at 31 October 2023
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Reid, Director
31 July 2024
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A.t. (ireland) Limited
Notes to the financial statements
for the year ended 31 October 2023
1 Company information
The company is registered in Northern Ireland. Its registered number is NI039462. The company is limited by shares. Its registered office is 1 Antrimline Business Park, Sentry Lane, Newtownabbey, BT36 4XX.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Fixtures & fittings - 20% reducing balance
Motor vehicles - 20% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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A.t. (ireland) Limited
Notes to the financial statements - continued
for the year ended 31 October 2023
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 6 (2022 - 6).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 November 2022 68,086
At 31 October 2023 68,086
Depreciation
At 1 November 2022 67,126
Charge for year 182
At 31 October 2023 67,308
Net book value
At 31 October 2023 778
At 31 October 2022 960
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A.t. (ireland) Limited
Notes to the financial statements - continued
for the year ended 31 October 2023
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022.
2023 2022
£ £
Mr John Frederick Reid
Balance outstanding at start of year (10,907) -
Amounts advanced (542) -
Balance outstanding at end of year (11,449) -
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