Company registration number 15201831 (England and Wales)
ATE HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
ATE HOLDINGS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
ATE HOLDINGS LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
100,000
Current assets
Debtors
(1)
Cash at bank and in hand
428
427
Creditors: amounts falling due within one year
4
(62,621)
Net current liabilities
(62,194)
Net assets
37,806
Capital and reserves
Called up share capital
1
Profit and loss reserves
37,805
Total equity
37,806
For the financial Period ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 21 August 2025
G Keast
Director
Company registration number 15201831 (England and Wales)
ATE HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information
ATE Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Bridge Street, Warrington, Cheshire, WA1 2QW.
1.1
Basis of preparation
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2
Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
2
Employees
The average monthly number of persons (including directors) employed by the company during the Period was:
2025
Number
Total
1
3
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
100,000
ATE HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2025
3
Fixed asset investments
(Continued)
- 3 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 10 October 2023
-
Additions
100,000
At 28 February 2025
100,000
Carrying amount
At 28 February 2025
100,000
4
Creditors: amounts falling due within one year
2025
£
Bank loans and overdrafts
6
Amounts owed to group undertakings
15,000
Other creditors
47,615
62,621