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Registered number: 13390854
Ata Sameday Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Athena Accountants & Business Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13390854
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,078 9,333
Tangible Assets 5 61,015 49,660
68,093 58,993
CURRENT ASSETS
Debtors 6 1,227,666 282,810
Cash at bank and in hand 607,096 233,553
1,834,762 516,363
Creditors: Amounts Falling Due Within One Year 7 (1,090,765 ) (421,969 )
NET CURRENT ASSETS (LIABILITIES) 743,997 94,394
TOTAL ASSETS LESS CURRENT LIABILITIES 812,090 153,387
NET ASSETS 812,090 153,387
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 811,990 153,287
SHAREHOLDERS' FUNDS 812,090 153,387
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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
Mrs Amanda Burch
Director
26/11/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ata Sameday Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13390854 . The registered office is 5 The Cobden Centre, Didcot, OX11 7HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to Trademarks and Computer Software. Trademarks are amortised to over their useful ecenomic life of 10 years, and the Computer Software is amortised over it's economic life of 3 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 20% Straight Line
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2023: 2)
18 2
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4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2023 5,000 9,000 14,000
Additions - 117 117
As at 30 April 2024 5,000 9,117 14,117
Amortisation
As at 1 May 2023 1,000 3,667 4,667
Provided during the period 500 1,872 2,372
As at 30 April 2024 1,500 5,539 7,039
Net Book Value
As at 30 April 2024 3,500 3,578 7,078
As at 1 May 2023 4,000 5,333 9,333
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 7,202 43,500 - 50,702
Additions 36,879 15,000 18,293 70,172
Disposals - (43,500 ) - (43,500 )
As at 30 April 2024 44,081 15,000 18,293 77,374
Depreciation
As at 1 May 2023 136 906 - 1,042
Provided during the period 8,816 3,750 3,657 16,223
Disposals - (906 ) - (906 )
As at 30 April 2024 8,952 3,750 3,657 16,359
Net Book Value
As at 30 April 2024 35,129 11,250 14,636 61,015
As at 1 May 2023 7,066 42,594 - 49,660
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 361,896 141,272
Prepayments and accrued income 67,589 2,741
Other debtors 58,306 17,338
Amounts owed by group undertakings 739,875 121,459
1,227,666 282,810
Amounts owed by group undertakings relate to loan advances to companies under common control of ITB Holdings Limited. The loans are unsecured, interest free and repayable as cashflow permits.
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 19,793 2,223
Bank loans and overdrafts 591 755
Corporation tax 202,588 11,910
Other taxes and social security 7,990 -
VAT 92,401 50,837
Accruals and deferred income 184,684 -
Amounts owed to ATA Logistics Limited 582,718 356,244
1,090,765 421,969
Amounts owed to ATA Logistics Limited, a Company under common control of ITB Holdings Limited, are in relation to costs incurred on behalf of the Company. The loan is unsecured, interest free and repayable as cashflow permits.
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is ITB Holdings Limited .  The ultimate controlling party is Amanda Burch who controls 90% of the shares of ITB Holdings Limited .
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