Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31442023-02-01falseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00819917 2023-02-01 2024-01-31 00819917 2022-02-01 2023-01-31 00819917 2024-01-31 00819917 2023-01-31 00819917 c:Director4 2023-02-01 2024-01-31 00819917 d:PlantMachinery 2023-02-01 2024-01-31 00819917 d:PlantMachinery 2024-01-31 00819917 d:PlantMachinery 2023-01-31 00819917 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 00819917 d:MotorVehicles 2023-02-01 2024-01-31 00819917 d:MotorVehicles 2024-01-31 00819917 d:MotorVehicles 2023-01-31 00819917 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 00819917 d:FurnitureFittings 2023-02-01 2024-01-31 00819917 d:FurnitureFittings 2024-01-31 00819917 d:FurnitureFittings 2023-01-31 00819917 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 00819917 d:ComputerEquipment 2023-02-01 2024-01-31 00819917 d:ComputerEquipment 2024-01-31 00819917 d:ComputerEquipment 2023-01-31 00819917 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 00819917 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 00819917 d:CurrentFinancialInstruments 2024-01-31 00819917 d:CurrentFinancialInstruments 2023-01-31 00819917 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 00819917 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 00819917 d:ShareCapital 2024-01-31 00819917 d:ShareCapital 2023-01-31 00819917 d:RetainedEarningsAccumulatedLosses 2024-01-31 00819917 d:RetainedEarningsAccumulatedLosses 2023-01-31 00819917 c:FRS102 2023-02-01 2024-01-31 00819917 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 00819917 c:FullAccounts 2023-02-01 2024-01-31 00819917 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 00819917 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
Company registration number: 00819917







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2024


A.T.P.DECORATIONS LIMITED






































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A.T.P.DECORATIONS LIMITED
REGISTERED NUMBER:00819917



STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
10,366
12,670

  
10,366
12,670

Current assets
  

Debtors: amounts falling due within one year
 5 
106,080
84,930

Cash at bank and in hand
  
86,185
60,390

  
192,265
145,320

Creditors: amounts falling due within one year
 6 
(61,350)
(57,994)

Net current assets
  
 
 
130,915
 
 
87,326

Total assets less current liabilities
  
141,281
99,996

  

Net assets
  
141,281
99,996


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
141,181
99,896

  
141,281
99,996


Page 1

 


A.T.P.DECORATIONS LIMITED
REGISTERED NUMBER:00819917


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




___________________________
J M Latimer
Director

Date: 17 September 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


A.T.P.DECORATIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

A.T.P.Decorations 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

 
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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

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 criteria 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 satisfied:
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 reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


A.T.P.DECORATIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or 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 reporting 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 reporting 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 combinations, 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 reporting date.

 
2.5

Tangible fixed assets

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, as follows.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
15%
reducing balance
Computer equipment
-
33%
reducing balance

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.

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 4

 


A.T.P.DECORATIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees



The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 February 2023
5,913
47,730
3,466
3,137
60,246


Additions
-
1,200
-
-
1,200



At 31 January 2024

5,913
48,930
3,466
3,137
61,446



Depreciation


At 1 February 2023
5,913
36,395
3,466
1,802
47,576


Charge for the year on owned assets
-
3,059
-
445
3,504



At 31 January 2024

5,913
39,454
3,466
2,247
51,080



Net book value



At 31 January 2024
-
9,476
-
890
10,366



At 31 January 2023
-
11,335
-
1,335
12,670


5.


Debtors

2024
2023
£
£


Trade debtors
100,782
79,809

Other debtors
5,298
5,121

106,080
84,930


Page 5

 


A.T.P.DECORATIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
16,982
24,574

Corporation tax
35,281
20,436

Other taxation and social security
3,294
7,342

Other creditors
3,893
3,742

Accruals and deferred income
1,900
1,900

61,350
57,994



7.


Transactions with directors

At the balance sheet date the company owed £3,743 (2023: £3,592) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 6