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ATEMI SPORTS LIMITED

Registered Number
10995023
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

ATEMI SPORTS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Mr Christopher Johann Pearse

Registered Address

61 Bridge Street
Kington
HR5 3DJ

Registered Number

10995023 (England and Wales)
ATEMI SPORTS LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks334,61230,000
Debtors414,25416,889
Cash at bank and on hand11,0507,130
59,91654,019
Creditors amounts falling due within one year5(13,705)(17,321)
Net current assets (liabilities)46,21136,698
Total assets less current liabilities46,21136,698
Net assets46,21136,698
Capital and reserves
Called up share capital1010
Profit and loss account46,20136,688
Shareholders' funds46,21136,698
The financial statements were approved and authorised for issue by the Director on 9 January 2025, and are signed on its behalf by:
Mr Christopher Johann Pearse
Director
Registered Company No. 10995023
ATEMI SPORTS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year11
3.Stocks

2024

2023

££
Finished goods34,61230,000
Total34,61230,000
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3216,887
Other debtors13,761-
Prepayments and accrued income4612
Total14,25416,889
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables903182
Bank borrowings and overdrafts2966
Taxation and social security12,77315,223
Accrued liabilities and deferred income-1,850
Total13,70517,321