Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31true2024-04-01falseSupplies1414trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04223457 2024-04-01 2025-03-31 04223457 2023-04-01 2024-03-31 04223457 2025-03-31 04223457 2024-03-31 04223457 c:Director1 2024-04-01 2025-03-31 04223457 d:Buildings d:ShortLeaseholdAssets 2024-04-01 2025-03-31 04223457 d:Buildings d:ShortLeaseholdAssets 2025-03-31 04223457 d:Buildings d:ShortLeaseholdAssets 2024-03-31 04223457 d:MotorVehicles 2024-04-01 2025-03-31 04223457 d:MotorVehicles 2025-03-31 04223457 d:MotorVehicles 2024-03-31 04223457 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04223457 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04223457 d:FurnitureFittings 2024-04-01 2025-03-31 04223457 d:FurnitureFittings 2025-03-31 04223457 d:FurnitureFittings 2024-03-31 04223457 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04223457 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04223457 d:ComputerEquipment 2024-04-01 2025-03-31 04223457 d:ComputerEquipment 2025-03-31 04223457 d:ComputerEquipment 2024-03-31 04223457 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04223457 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04223457 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04223457 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04223457 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 04223457 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 04223457 d:CurrentFinancialInstruments 2025-03-31 04223457 d:CurrentFinancialInstruments 2024-03-31 04223457 d:Non-currentFinancialInstruments 2025-03-31 04223457 d:Non-currentFinancialInstruments 2024-03-31 04223457 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04223457 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04223457 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 04223457 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 04223457 d:ShareCapital 2025-03-31 04223457 d:ShareCapital 2024-03-31 04223457 d:RetainedEarningsAccumulatedLosses 2025-03-31 04223457 d:RetainedEarningsAccumulatedLosses 2024-03-31 04223457 c:FRS102 2024-04-01 2025-03-31 04223457 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04223457 c:FullAccounts 2024-04-01 2025-03-31 04223457 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04223457 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2024-04-01 2025-03-31 04223457 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-03-31 04223457 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-03-31 04223457 d:LeasedAssetsHeldAsLessee 2025-03-31 04223457 d:LeasedAssetsHeldAsLessee 2024-03-31 04223457 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2024-04-01 2025-03-31 04223457 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 04223457










ATF SUPPLIES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
ATF SUPPLIES LIMITED
REGISTERED NUMBER: 04223457

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
15,272
13,379

Tangible assets
 5 
424,740
514,142

Investments
 6 
1,300
1,300

  
441,312
528,821

Current assets
  

Stocks
 7 
466,826
448,425

Debtors: amounts falling due within one year
 8 
530,658
685,747

Cash at bank and in hand
  
635,444
599,218

  
1,632,928
1,733,390

Creditors: amounts falling due within one year
 9 
(556,164)
(718,099)

Net current assets
  
 
 
1,076,764
 
 
1,015,291

Total assets less current liabilities
  
1,518,076
1,544,112

Creditors: amounts falling due after more than one year
 10 
(158,908)
(183,820)

Provisions for liabilities
  

Deferred tax
  
(46,941)
(59,311)

  
 
 
(46,941)
 
 
(59,311)

Net assets
  
1,312,227
1,300,981


Capital and reserves
  

Called up share capital 
  
162,000
162,000

Profit and loss account
  
1,150,227
1,138,981

  
1,312,227
1,300,981


Page 1

 
ATF SUPPLIES LIMITED
REGISTERED NUMBER: 04223457
    
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 statement of income and retained earnings 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: 




J E Usherwood
Director

Date: 29 July 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
ATF SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The company is a private company, limited by shares, incorporated in England and Wales and its registered office is:-
Units 1 & 2 Tees Court
Wallis Road
Skippers Lane Industrial Estate
Middlesbrough
Cleveland
TS6 6DX 

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:

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.

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ATF SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Alterations to leasehold building
-
10 years straight line
Motor vehicles
-
4 years straight line
Fixtures and fittings
-
10 years straight line
Computer equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 14 (2024 - 14).

Page 4

 
ATF SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Intangible assets




Website

£



Cost


At 1 April 2024
41,510


Additions
8,325



At 31 March 2025

49,835



Amortisation


At 1 April 2024
28,131


Charge for the year on owned assets
6,432



At 31 March 2025

34,563



Net book value



At 31 March 2025
15,272



At 31 March 2024
13,379



Page 5

 
ATF SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Tangible fixed assets





Alterations to short term leasehold property
Motor vehicles
Fixtures & fittings
Computer equipment
Total

£
£
£
£
£



Cost


At 1 April 2024
44,108
488,788
242,933
200,146
975,975


Additions
-
475
26,701
27,088
54,264


Disposals
-
(22,150)
-
-
(22,150)



At 31 March 2025

44,108
467,113
269,634
227,234
1,008,089



Depreciation


At 1 April 2024
44,108
139,325
111,378
167,023
461,834


Charge for the year on owned assets
-
13,516
36,382
12,239
62,137


Charge for the year on financed assets
-
81,529
-
-
81,529


Disposals
-
(22,150)
-
-
(22,150)



At 31 March 2025

44,108
212,220
147,760
179,262
583,350



Net book value



At 31 March 2025
-
254,893
121,874
47,972
424,739



At 31 March 2024
-
349,464
131,555
33,123
514,142

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Motor vehicles
177,653
259,181

177,653
259,181

Page 6

 
ATF SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Fixed asset investments





Trade investments

£



Cost


At 1 April 2024
1,300



At 31 March 2025
1,300





7.


Stocks

2025
2024
£
£

Finished goods and goods for resale
466,826
448,425

466,826
448,425


Stock recognised in cost of sales during the year as an expense was £2,404,217 (2024: £2,625,924). 


8.


Debtors

2025
2024
£
£


Trade debtors
477,839
653,436

Other debtors
29,750
8,750

Prepayments and accrued income
23,069
23,561

530,658
685,747


Page 7

 
ATF SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
393,960
545,529

Corporation tax
53,526
30,710

Other taxation and social security
65,948
68,297

Obligations under finance lease and hire purchase contracts
23,696
24,977

Other creditors
4,947
212

Accruals and deferred income
14,087
48,374

556,164
718,099



10.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
158,908
183,820

158,908
183,820


The following liabilities were secured:

2025
2024
£
£



Obligations under finance lease and hire purchase contracts
182,604
208,797

182,604
208,797

Details of security provided:

The net obligations under finance leases and hire purchase contracts are secured upon the assets to which they relate.

 
Page 8