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REGISTERED NUMBER: NI004630 (Northern Ireland)















Financial Statements for the Year Ended 31 December 2024

for

ATR Trading Co Ltd

ATR Trading Co Ltd (Registered number: NI004630)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ATR Trading Co Ltd

Company Information
for the year ended 31 December 2024







DIRECTOR: A T Robinson





SECRETARY: P Greene





REGISTERED OFFICE: 23 Ballyblack Road
Newtownards
Co. Down
BT22 2AP





REGISTERED NUMBER: NI004630 (Northern Ireland)





ACCOUNTANTS: Cleaver Black
Chartered Accountants
Suite 5 Ormeau House
91-97 Ormeau Road
Belfast
Co. Antrim
BT7 1SH

ATR Trading Co Ltd (Registered number: NI004630)

Balance Sheet
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - -
Investments 6 947,500 1,004,500
947,500 1,004,500

CURRENT ASSETS
Debtors 7 41,165 102,131
Cash at bank 104,472 65,152
145,637 167,283
CREDITORS
Amounts falling due within one year 8 (86,165 ) (157,548 )
NET CURRENT ASSETS 59,472 9,735
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,006,972

1,014,235

PENSION ASSET/(LIABILITY) 46,000 (270,000 )
NET ASSETS 1,052,972 744,235

CAPITAL AND RESERVES
Called up share capital 224,000 224,000
Capital redemption reserve 22,880 22,880
Retained earnings 806,092 497,355
SHAREHOLDERS' FUNDS 1,052,972 744,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ATR Trading Co Ltd (Registered number: NI004630)

Balance Sheet - continued
31 December 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 August 2025 and were signed by:





A T Robinson - Director


ATR Trading Co Ltd (Registered number: NI004630)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

ATR Trading Co Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of one years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in associates
Investments in associate undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

ATR Trading Co Ltd (Registered number: NI004630)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 30,000
AMORTISATION
At 1 January 2024
and 31 December 2024 30,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2024
and 31 December 2024 7,595
DEPRECIATION
At 1 January 2024
and 31 December 2024 7,595
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

6. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1 January 2024 1,004,500
Disposals (57,000 )
At 31 December 2024 947,500
NET BOOK VALUE
At 31 December 2024 947,500
At 31 December 2023 1,004,500

ATR Trading Co Ltd (Registered number: NI004630)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Sales Ledger Control 29,565 102,131
Directors' current accounts 11,600 -
41,165 102,131

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Purchase Ledger Control 1,966 97,451
Amounts owed to participating interests 73,120 50,000
Tax 400 160
Social security and other taxes 1,215 558
VAT 1,614 1,679
Accrued expenses 7,850 7,700
86,165 157,548