Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2024 1 August 2023 false 1 August 2024 23 April 2025 23 April 2025 09688375 Mr Adrian Passey Adrian Passey true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09688375 2024-07-31 09688375 2025-04-23 09688375 2024-08-01 2025-04-23 09688375 frs-core:CurrentFinancialInstruments 2025-04-23 09688375 frs-core:Non-currentFinancialInstruments 2025-04-23 09688375 frs-core:MotorVehicles 2025-04-23 09688375 frs-core:MotorVehicles 2024-08-01 2025-04-23 09688375 frs-core:MotorVehicles 2024-07-31 09688375 frs-core:ShareCapital 2025-04-23 09688375 frs-core:RetainedEarningsAccumulatedLosses 2025-04-23 09688375 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-04-23 09688375 frs-bus:FilletedAccounts 2024-08-01 2025-04-23 09688375 frs-bus:SmallEntities 2024-08-01 2025-04-23 09688375 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-04-23 09688375 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-04-23 09688375 1 2024-08-01 2025-04-23 09688375 frs-bus:Director1 2024-08-01 2025-04-23 09688375 frs-countries:EnglandWales 2024-08-01 2025-04-23 09688375 2023-07-31 09688375 2024-07-31 09688375 2023-08-01 2024-07-31 09688375 frs-core:CurrentFinancialInstruments 2024-07-31 09688375 frs-core:Non-currentFinancialInstruments 2024-07-31 09688375 frs-core:ShareCapital 2024-07-31 09688375 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09688375
ATP Van Hire Limited
Unaudited Financial Statements
For the Period 1 August 2024 to 23 April 2025
Courtview Accounting Ltd
483 Green Lanes
London
N13 4BS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09688375
23 April 2025 31 July 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 857
- 857
CURRENT ASSETS
Cash at bank and in hand - 17,574
- 17,574
Creditors: Amounts Falling Due Within One Year 5 (8,740 ) (10,430 )
NET CURRENT ASSETS (LIABILITIES) (8,740 ) 7,144
TOTAL ASSETS LESS CURRENT LIABILITIES (8,740 ) 8,001
Creditors: Amounts Falling Due After More Than One Year 6 (14,071 ) (14,645 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (386 ) (386 )
NET LIABILITIES (23,197 ) (7,030 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (23,198 ) (7,031 )
SHAREHOLDERS' FUNDS (23,197) (7,030)
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For the period ending 23 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Adrian Passey
Director
21/05/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
ATP Van Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09688375 . The registered office is 36 Stockwell Avenue, Brierley Hill, West Midlands, DY5 2NS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
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4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 August 2024 6,419
Disposals (6,419 )
As at 23 April 2025 -
Depreciation
As at 1 August 2024 5,562
Disposals (5,562 )
As at 23 April 2025 -
Net Book Value
As at 23 April 2025 -
As at 1 August 2024 857
5. Creditors: Amounts Falling Due Within One Year
23 April 2025 31 July 2024
£ £
Director's loan account 8,740 10,430
6. Creditors: Amounts Falling Due After More Than One Year
23 April 2025 31 July 2024
£ £
Bounceback loan 14,071 14,645
7. Share Capital
23 April 2025 31 July 2024
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is Adrian Passey by virtue of his ownership of 100% of the issued share capital in the company.
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