Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-305false2023-10-01falsethat of a rental property management services provider.5falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13302528 2023-10-01 2024-09-30 13302528 2022-04-01 2023-09-30 13302528 2024-09-30 13302528 2023-09-30 13302528 c:Director1 2023-10-01 2024-09-30 13302528 d:CurrentFinancialInstruments 2024-09-30 13302528 d:CurrentFinancialInstruments 2023-09-30 13302528 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13302528 c:FullAccounts 2023-10-01 2024-09-30 13302528 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13302528 c:Micro-entities 2023-10-01 2024-09-30 13302528 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 13302528










ATRIO LETTINGS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
ATRIO LETTINGS LTD
REGISTERED NUMBER: 13302528

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
 4 
73,780
46,700

Creditors: amounts falling due within one year
 5 
(17,545)
(12,272)

Net current assets
  
 
 
56,235
 
 
34,428

Total assets less current liabilities
  
56,235
34,428

  

Net assets
  
56,235
34,428


  

Capital and reserves
  
56,235
34,428


Notes


Average number of employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 5).

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.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the 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 on 31 January 2025.




Mrs Manju Mangal
Director

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
ATRIO LETTINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Atrio Lettings Ltd is a private company, limited by share capital, incorporated in England and Wales under registration number 13302528. The address of the registered office is Level 5A, Maple House, 149 Tottenham Court Road, London, W1T 7NF.

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 Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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 2

 
ATRIO LETTINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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.


 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Debtors

2024
2023
£
£


Trade debtors
60,000
-

60,000
-



4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
13,780
46,700

13,780
46,700


Page 3

 
ATRIO LETTINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to connected company
1,960
1,560

Corporation tax payable
6,162
8,606

Directors' loan account
8,223
1,506

Accruals and deferred income
1,200
600

17,545
12,272


 
Page 4