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REGISTERED NUMBER: 09662590 (England and Wales)











Financial Statements

for the Year Ended 30 June 2024

for

ATTA HOLDINGS LIMITED

ATTA HOLDINGS LIMITED (REGISTERED NUMBER: 09662590)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ATTA HOLDINGS LIMITED

Company Information
for the Year Ended 30 June 2024







DIRECTORS: R W Wheatley
G A Gregory





REGISTERED OFFICE: Gilmer House
Manners Avenue
Manners Industrial Estate
Ilkeston
Derbyshire
DE7 8EF





REGISTERED NUMBER: 09662590 (England and Wales)





ACCOUNTANTS: Maths Partnership
1 Brook Court
Blakeney Road
Beckenham
Kent
BR3 1HG

ATTA HOLDINGS LIMITED (REGISTERED NUMBER: 09662590)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 594,944 616,156
Investments 5 442,700 626,648
1,037,644 1,242,804

CURRENT ASSETS
Debtors 6 228,823 31,902
Cash at bank 50,497 131,294
279,320 163,196
CREDITORS
Amounts falling due within one year 7 722,226 693,998
NET CURRENT LIABILITIES (442,906 ) (530,802 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

594,738

712,002

CREDITORS
Amounts falling due after more than one
year

8

(23,145

)

(55,953

)

PROVISIONS FOR LIABILITIES (6,209 ) (5,408 )
NET ASSETS 565,384 650,641

CAPITAL AND RESERVES
Called up share capital 442,701 442,701
Retained earnings 122,683 207,940
SHAREHOLDERS' FUNDS 565,384 650,641

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

ATTA HOLDINGS LIMITED (REGISTERED NUMBER: 09662590)

Balance Sheet - continued
30 June 2024


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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:





R W Wheatley - Director


ATTA HOLDINGS LIMITED (REGISTERED NUMBER: 09662590)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

ATTA Holdings 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 10% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

ATTA HOLDINGS LIMITED (REGISTERED NUMBER: 09662590)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery Totals
£    £    £    £   
COST
At 1 July 2023
and 30 June 2024 476,583 93,494 160,209 730,286
DEPRECIATION
At 1 July 2023 70,714 - 43,416 114,130
Charge for year 9,532 - 11,680 21,212
At 30 June 2024 80,246 - 55,096 135,342
NET BOOK VALUE
At 30 June 2024 396,337 93,494 105,113 594,944
At 30 June 2023 405,869 93,494 116,793 616,156

5. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 July 2023 626,648
Disposals (183,948 )
At 30 June 2024 442,700
NET BOOK VALUE
At 30 June 2024 442,700
At 30 June 2023 626,648

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Amounts owed by group undertakings 183,948 -
Other debtors 44,875 31,902
228,823 31,902

All debtors are due within one year and have therefore not been discounted.

ATTA HOLDINGS LIMITED (REGISTERED NUMBER: 09662590)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 39,382 39,382
Trade creditors - 9,610
Amounts owed to group undertakings 646,538 584,857
Other creditors 36,306 60,149
722,226 693,998

All creditors falling due within one year are payable within one year and have therefore not been discounted.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 23,145 55,953

9. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Debenture 62,527 95,335

HSBC Bank Plc holds a mortgage debenture over ATTA Holdings Limited. The mortgage debenture comprises of fixed and floating charges over all the assets of ATTA Holdings Limited including the freehold property, book and other debts, chattels, goodwill and uncalled capital, both present and future.

10. POST BALANCE SHEET EVENTS

In April 2024 the company become a wholly owned subsidiary of Moorlands Holdings Limited following the restructuring of the group.

11. ULTIMATE CONTROLLING PARTY

The director Robert wheatley is the ultimate controlling party through his 100% shareholding in Moorllands Holdings Limited.