Acorah Software Products - Accounts Production 16.2.850 false true true false 1 April 2025 20 December 2021 31 December 2022 31 December 2022 13809295 J R Duc Atlinks Europe SAS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13809295 2021-12-19 13809295 2022-12-31 13809295 2021-12-20 2022-12-31 13809295 frs-core:CurrentFinancialInstruments 2022-12-31 13809295 frs-core:ShareCapital 2022-12-31 13809295 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13809295 frs-bus:PrivateLimitedCompanyLtd 2021-12-20 2022-12-31 13809295 frs-bus:FilletedAccounts 2021-12-20 2022-12-31 13809295 frs-bus:SmallEntities 2021-12-20 2022-12-31 13809295 frs-bus:Audited 2021-12-20 2022-12-31 13809295 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-20 2022-12-31 13809295 1 2021-12-20 2022-12-31 13809295 frs-bus:Director1 2021-12-20 2022-12-31 13809295 frs-countries:EnglandWales 2021-12-20 2022-12-31
Registered number: 13809295
Atlinks UK Ltd
Financial Statements
For the Period 20 December 2021 to 31 December 2022
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13809295
31 December 2022
Notes £ £
CURRENT ASSETS
Stocks 4 667,077
Debtors 5 105,180
Cash at bank and in hand 34,723
806,980
Creditors: Amounts Falling Due Within One Year 6 (894,675 )
NET CURRENT ASSETS (LIABILITIES) (87,695 )
TOTAL ASSETS LESS CURRENT LIABILITIES (87,695 )
NET LIABILITIES (87,695 )
CAPITAL AND RESERVES
Called up share capital 7 1,000
Profit and Loss Account (88,695 )
SHAREHOLDERS' FUNDS (87,695)
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.
The financial statements were approved by the board of directors on 1 April 2025 and were signed on its behalf by:
J R Duc
Director
1 April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Atlinks UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13809295 . The registered office is 3rd Floor, Waverley House, 7-12 Noel Street, London, W1F 8GQ.
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. Going Concern Disclosure
Having made appropriate enquiries, the director considers that adequate resources exist for the company to continue in operational existence for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements for the year ended 31 December 2022. The director believes the period covered in the foreseeable future to be at least 12 months from the signing date of the financial statements.
2.3. Turnover
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:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
  • the company has transferred the significant risks and rewards of ownership to the buyer;
  • the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
  • the amount of revenue can be measured reliably;
  • it is probable that the company will receive the consideration due under the transaction; and
  • the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items. Cost includes all direct costs and an appropriate proportion direct costs, which are typically freight charges. 
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Stocks
31 December 2022
£
Stock 667,077
5. Debtors
31 December 2022
£
Due within one year
Trade debtors 103,737
Other debtors 1,443
105,180
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Page 3
6. Creditors: Amounts Falling Due Within One Year
31 December 2022
£
Trade creditors 766,627
Other taxes and social security 12,872
Other creditors 1,465
Accruals and deferred income 46,758
Amounts owed to parent undertaking 66,953
894,675
7. Share Capital
31 December 2022
£
Called Up Share Capital not Paid 1,000
Amount of Allotted, Called Up Share Capital 1,000
8. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
9. Ultimate Controlling Party
The company's parent undertaking and controlling party is Atlinks Europe SAS , a company incorporated in France  by virtue of his ownership of 100% of the issued share capital in the company. Copies of the consolidated financial statements of Atlinks SAS, in which the company is included, are available from its registered office 28 Boulevard de Belle Rive 92500, Rueil Malmaison, France.
10. Audit Information
The auditor's report on the accounts of Atlinks UK Ltd for the period ended 31 December 2022 was qualified.
The basis of qualification in the auditor's report was as follows:
We were not appointed as auditor to the company until after 31 December 2022 and thus did not observe the counting of physical stock at the end of the year. We were unable to satisfy ourselves by alternate means concerning the stock quantities held at 31 December 2022, which are included in the balance sheet at £667,077, by using other audit procedures. Consequently, we were unable to determine whether any adjustment to this amount was necessary. 
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 8 to the financial statements and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.
The matters required to report by exception are stated below:
Arising solely from the limitation in the scope of our work relating to stock, referred to above:
  • we have not obtained all the information and explanations that we considered necessary for the purposes of our audit; and
  • we were unable to determine whether adequate accounting records had been kept.
The auditor's report was signed by Neil Harrison (Senior Statutory Auditor) for and on behalf of Harrison Partners Limited , Statutory Auditor.
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