REGISTERED NUMBER: 10210173 (England and Wales)

ATHERTON SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

8,660

6,631

CURRENT ASSETS

Debtors

5

-

3,200

Cash at bank

8,863

1,362

8,863

4,562

CREDITORS

Amounts falling due within one year

6

8,818

4,905

NET CURRENT ASSETS/(LIABILITIES)

45

(343

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,705

6,288

PROVISIONS FOR LIABILITIES

1,645

1,260

NET ASSETS

7,060

5,028

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,960

4,928

7,060

5,028

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2025 and were signed by:

D Hegarty - Director

1.	STATUTORY INFORMATION

Atherton Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10210173

Registered office:

6-7 Castle Gate

Castle Street

Hertford

Hertfordshire

SG14 1HD

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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2024

6,903

1,040

6,339

14,282

Additions

3,743

917

558

5,218

At 30 June 2025

10,646

1,957

6,897

19,500

DEPRECIATION

At 1 July 2024

6,001

276

1,374

7,651

Charge for year

693

266

2,230

3,189

At 30 June 2025

6,694

542

3,604

10,840

NET BOOK VALUE

At 30 June 2025

3,952

1,415

3,293

8,660

At 30 June 2024

902

764

4,965

6,631

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,200

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

942

640

Taxation and social security

4,814

4,235

Other creditors

3,062

30

8,818

4,905

7.	RELATED PARTY DISCLOSURES

During the year, Mr Hegarty (Director) loaned the company money with no set repayment date. At the year end the amount due from the company to the director was £3,062 (2024: £30).

Also during the year, Mr and Mrs Hegarty received dividends from the company in accordance with their shareholding of £20,000 (2024:£20,500).

8.	ULTIMATE CONTROLLING PARTY

During the period, the company was controlled by Mr Hegarty, director, holding 70% of the issued ordinary share capital.

9.	OTHER INFORMATION

Atherton Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:

6-7 Castle Gate

Castle Street

Hertford

Herts

SG14 1HD