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REGISTERED NUMBER: 01579933 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Atherton And Partners Limited

Atherton And Partners Limited (Registered number: 01579933)






Contents of the Financial Statements
for the year ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Atherton And Partners Limited

Company Information
for the year ended 30 November 2023







DIRECTORS: S J Naik
Mrs D Naik
P J Cooper





SECRETARY: S J Naik





REGISTERED OFFICE: Grange House
19-21 Grange Mount
Birkenhead
Wirral
CH43 4XN





REGISTERED NUMBER: 01579933 (England and Wales)





ACCOUNTANTS: Clayton & Brewill
Chartered Accountants
Cawley House
149-155 Canal Street
Nottingham
Nottinghamshire
NG1 7HR

Atherton And Partners Limited (Registered number: 01579933)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 401,952 331,083
401,952 331,083

CURRENT ASSETS
Stocks 120,000 95,555
Debtors 6 3,457,903 2,470,383
Cash at bank and in hand 1,309,306 572,708
4,887,209 3,138,646
CREDITORS
Amounts falling due within one year 7 3,790,397 2,020,698
NET CURRENT ASSETS 1,096,812 1,117,948
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,498,764

1,449,031

CREDITORS
Amounts falling due after more than
one year

8

(312,349

)

(348,233

)

PROVISIONS FOR LIABILITIES (4,766 ) (4,766 )
NET ASSETS 1,181,649 1,096,032

CAPITAL AND RESERVES
Called up share capital 30,000 30,000
Revaluation reserve 10 32,302 32,302
Capital redemption reserve 3,000 3,000
Retained earnings 1,116,347 1,030,730
1,181,649 1,096,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Atherton And Partners Limited (Registered number: 01579933)

Balance Sheet - continued
30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2024 and were signed on its behalf by:





S J Naik - Director


Atherton And Partners Limited (Registered number: 01579933)

Notes to the Financial Statements
for the year ended 30 November 2023

1. STATUTORY INFORMATION

Atherton And Partners 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2022 - 30 ) .

Atherton And Partners Limited (Registered number: 01579933)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2022
and 30 November 2023 12,689
AMORTISATION
At 1 December 2022
and 30 November 2023 12,689
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 December 2022 185,000 343,605 528,605
Additions - 96,438 96,438
Disposals - (42,195 ) (42,195 )
Revaluations 25,000 - 25,000
At 30 November 2023 210,000 397,848 607,848
DEPRECIATION
At 1 December 2022 - 197,522 197,522
Charge for year - 45,202 45,202
Eliminated on disposal - (36,828 ) (36,828 )
At 30 November 2023 - 205,896 205,896
NET BOOK VALUE
At 30 November 2023 210,000 191,952 401,952
At 30 November 2022 185,000 146,083 331,083

Cost or valuation at 30 November 2023 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2019 - 62,092 62,092
Valuation in 2021 - (40,124 ) (40,124 )
Valuation in 2022 - 134,954 134,954
Valuation in 2023 25,000 96,439 121,439
Cost 185,000 144,487 329,487
210,000 397,848 607,848

Atherton And Partners Limited (Registered number: 01579933)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

5. TANGIBLE FIXED ASSETS - continued

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

2023 2022
£    £   
Cost 142,496 142,496

Value of land in freehold land and buildings 185,000 185,000

Land and buildings were valued on Open market basis on 30 November 2023 by the Directors .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,739,387 1,597,349
Amounts owed by group undertakings 643,666 750,666
Other debtors 74,850 122,368
3,457,903 2,470,383

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 76,750 76,750
Hire purchase contracts 33,336 17,804
Trade creditors 1,617,376 1,388,300
Taxation and social security 267,312 288,110
Other creditors 1,795,623 249,734
3,790,397 2,020,698

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 201,354 278,104
Hire purchase contracts 110,995 70,129
312,349 348,233

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 278,104 354,854
Hire purchase contracts 144,331 87,933
422,435 442,787

Atherton And Partners Limited (Registered number: 01579933)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

10. RESERVES
Revaluation
reserve
£   
At 1 December 2022
and 30 November 2023 32,302

11. ULTIMATE CONTROLLING PARTY

The controlling party is Intrinsic 360 Group Ltd.