Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-3122024-04-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06329071 2024-04-01 2025-03-31 06329071 2023-04-01 2024-03-31 06329071 2025-03-31 06329071 2024-03-31 06329071 c:Director1 2024-04-01 2025-03-31 06329071 c:Director2 2024-04-01 2025-03-31 06329071 d:FreeholdInvestmentProperty 2024-04-01 2025-03-31 06329071 d:FreeholdInvestmentProperty 2025-03-31 06329071 d:FreeholdInvestmentProperty 2024-03-31 06329071 d:CurrentFinancialInstruments 2025-03-31 06329071 d:CurrentFinancialInstruments 2024-03-31 06329071 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06329071 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06329071 d:ShareCapital 2025-03-31 06329071 d:ShareCapital 2024-03-31 06329071 d:CapitalRedemptionReserve 2025-03-31 06329071 d:CapitalRedemptionReserve 2024-03-31 06329071 d:RevaluationReserve 2025-03-31 06329071 d:RevaluationReserve 2024-03-31 06329071 d:RetainedEarningsAccumulatedLosses 2025-03-31 06329071 d:RetainedEarningsAccumulatedLosses 2024-03-31 06329071 c:OrdinaryShareClass1 2024-04-01 2025-03-31 06329071 c:OrdinaryShareClass1 2025-03-31 06329071 c:OrdinaryShareClass1 2024-03-31 06329071 c:OrdinaryShareClass2 2024-04-01 2025-03-31 06329071 c:OrdinaryShareClass2 2025-03-31 06329071 c:OrdinaryShareClass2 2024-03-31 06329071 c:OrdinaryShareClass3 2024-04-01 2025-03-31 06329071 c:OrdinaryShareClass3 2025-03-31 06329071 c:OrdinaryShareClass3 2024-03-31 06329071 c:OrdinaryShareClass4 2024-04-01 2025-03-31 06329071 c:OrdinaryShareClass4 2025-03-31 06329071 c:OrdinaryShareClass4 2024-03-31 06329071 c:FRS102 2024-04-01 2025-03-31 06329071 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06329071 c:FullAccounts 2024-04-01 2025-03-31 06329071 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06329071 2 2024-04-01 2025-03-31 06329071 5 2024-04-01 2025-03-31 06329071 6 2024-04-01 2025-03-31 06329071 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06329071










ATEC HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
ATEC HOLDINGS LIMITED
REGISTERED NUMBER: 06329071

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
-
60

Investment property
 5 
-
615,000

  
-
615,060

Current assets
  

Debtors
 6 
410,833
37,313

Cash at bank and in hand
 7 
182,876
140,194

  
593,709
177,507

Creditors: amounts falling due within one year
 8 
(28,814)
(2,385)

Net current assets
  
 
 
564,895
 
 
175,122

Total assets less current liabilities
  
564,895
790,182

  

Net assets
  
564,895
790,182


Capital and reserves
  

Called up share capital 
 9 
80
80

Revaluation reserve
  
-
342,547

Capital redemption reserve
  
40
40

Profit and loss account
  
564,775
447,515

  
564,895
790,182


Page 1

 
ATEC HOLDINGS LIMITED
REGISTERED NUMBER: 06329071
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with 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 by: 




Darryl Wright
I Jamieson
Director
Director


Date: 4 July 2025
Date:4 July 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ATEC HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

ATEC Holdings Limited, 06329071, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office address at Belmont House, Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6LG.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
ATEC HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

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 balance sheet date in the countries where the Company operates and generates income.


 
2.6

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.7

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.9

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.

 
2.10

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.

Page 4

 
ATEC HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.11

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.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£





At 1 April 2024
60


Disposals
(60)



At 31 March 2025
-




Page 5

 
ATEC HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Investment property


Freehold investment property

£





At 1 April 2024
615,000


Disposals
(615,000)



At 31 March 2025
-

The 2025 valuations were made by reference to the properties selling price, on an open market value for existing use basis.





6.


Debtors

2025
2024
£
£



Other debtors
410,833
36,658

Prepayments and accrued income
-
655

410,833
37,313



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
182,876
140,194

182,876
140,194



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Taxation and social security
26,314
1,251

Accruals and deferred income
2,500
1,134

28,814
2,385


Page 6

 
ATEC HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



60 (2024 - 60) Ordinary A shares of £1.00 each
60
60
12 (2024 - 12) Ordinary B shares of £1.00 each
12
12
4 (2024 - 4) Ordinary C shares of £1.00 each
4
4
4 (2024 - 4) Oridnary D shares of £1.00 each
4
4

80

80



10.


Transactions with directors

Included in other debtors is a balance due from a director of £410,833 (2024: £36,658). Interest has been charged at the offical rate, had no fixed repayment date and was unsecured.

 
Page 7