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Registered Number: 14954694
England and Wales

 

 

 


Abridged Accounts


for the year ended 30 June 2025

for

ATHENA COMMERCIAL INTERIORS LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 2,380    4,690 
Tangible fixed assets 4 121,799    5,099 
124,179    9,789 
Current assets      
Stocks 225,044   
Debtors 452,522    819,543 
Cash at bank and in hand 482,977    730,631 
1,160,543    1,550,174 
Creditors: amount falling due within one year (895,414)   (1,553,377)
Net current assets 265,129    (3,203)
 
Total assets less current liabilities 389,308    6,586 
Creditors: amount falling due after more than one year (177,340)  
Net assets 211,968    6,586 
 

Capital and reserves
     
Called up share capital 5 111    100 
Share premium account 4,004   
Profit and loss account 207,853    6,486 
Shareholders' funds 211,968    6,586 
 


For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The directors of the company have elected not to include the Income Statement within the financial statements.
The financial statements were approved by the board of directors on 01 August 2025 and were signed on its behalf by:


-------------------------------
B Summers
Director
1
General Information
Athena Commercial Interiors Ltd is a company limited by shares and is incorporated in England and Wales. The address of the registered office is C/O Bluewater, Quadrant Court, 49 Calthorpe Road, Birmingham, B15 1TH. The nature of the company's operations and its principal activity was that of commercial property fit-out works and IT Infrastructure sales.

1.

Accounting policies

Significant accounting policies
The company's financial statements have been prepared in compliance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention and on a going concern basis. The financial statements comprise the unaudited financial statements of the company up to 30 June each year, and are stated in pound sterling, the company's functional and presentational currency.

The principal accounting policies applied in the preparation of these financial statements are set out below, these policies have been applied consistently to all the years presented, unless otherwise stated.
Turnover
Revenue comprises the value of services supplied during the period, to the extent that there is a right to receive consideration and is recorded at the fair value of consideration received or receivable, excluding value added tax.

Revenue for project contracts is recognised when the outcome of a contract can be reliably measured. Revenue and costs associated with the contract are recognised by reference to the stage of completion of the contract activity at the reporting date. This is normally measured by reference to contract milestones completed to date.

Where the outcome of a project contract cannot be reliably measured, contract revenue is recognised to the extent of contract costs incurred to date, where it is probably they will be recoverable. Contract costs are recognised as an expense in the period in which they are incurred.


Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Intangible assets
Intangible assets are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 50% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Straight Line
Computer Equipment 33% Straight Line
Stocks
Stocks and work in progress, are valued at the lower of cost and estimated selling price less costs to complete and sell which is equivalent to the net realisable value. Costs comprise direct materials, direct labour costs and those overheads which have been incurred in bringing the stocks to their present location and condition. Management assesses the cost held and where required will book a provision against the stock.

Properties held for sale, are stated at the lower of cost and net realisable value.
2.

Employees and Directors

Average number of employees during the year was 4 (2024 : 2).
3.

Intangible fixed assets

Cost Website   Total
  £   £
At 01 July 2024 7,000    7,000 
Additions  
Disposals  
At 30 June 2025 7,000    7,000 
Amortisation
At 01 July 2024 2,310    2,310 
Charge for year 2,310    2,310 
On disposals  
At 30 June 2025 4,620    4,620 
Net book values
At 30 June 2025 2,380    2,380 
At 30 June 2024 4,690    4,690 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 July 2024     113    7,476    7,589 
Additions 268    125,447    873    16,702    143,290 
Disposals        
At 30 June 2025 268    125,447    986    24,178    150,879 
Depreciation
At 01 July 2024     23    2,467    2,490 
Charge for year 134    20,908    120    5,428    26,590 
On disposals        
At 30 June 2025 134    20,908    143    7,895    29,080 
Net book values
Closing balance as at 30 June 2025 134    104,539    843    16,283    121,799 
Opening balance as at 01 July 2024     90    5,009    5,099 


5.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Ordinary shares of £1.00 each 100    100 
11 B Ordinary shares of £1.00 each 11   
111    100 

2