REGISTERED NUMBER: 06404264 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2024

for

ASSISTANCE TECHNIQUE INTERNATIONAL

(A.T.I.) LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Accountants' Report

7

DIRECTORS:

Ms V Mascle

F Nicot

Ms V Cook

REGISTERED OFFICE:

Suffolk House

George Street

Croydon

CR0 0YN

REGISTERED NUMBER:

06404264 (England and Wales)

ACCOUNTANTS:

TC Group

Office: Croydon - TC SWP

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Tangible assets

4

6,709

2,649

CURRENT ASSETS

Debtors

5

319,943

379,392

Cash at bank

170,100

153,838

490,043

533,230

CREDITORS

Amounts falling due within one year

6

183,468

233,342

NET CURRENT ASSETS

306,575

299,888

TOTAL ASSETS LESS CURRENT LIABILITIES

313,284

302,537

CAPITAL AND RESERVES

Called up share capital

1,200

1,200

Retained earnings

312,084

301,337

313,284

302,537

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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 28th August 2025 and were signed on its behalf by:

Ms V Mascle - Director

1.	STATUTORY INFORMATION

Assistance Technique International (A.T.I.) Ltd is a private company, limited by shares , registered in England and Wales. 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.

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

-

33% on reducing balance

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% on 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st January 2024

2,248

1,513

1,220

4,981

Additions

-

5,862

-

5,862

At 31st December 2024

2,248

7,375

1,220

10,843

DEPRECIATION

At 1st January 2024

2,181

100

51

2,332

Charge for year

22

1,475

305

1,802

At 31st December 2024

2,203

1,575

356

4,134

NET BOOK VALUE

At 31st December 2024

45

5,800

864

6,709

At 31st December 2023

67

1,413

1,169

2,649

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

315,116

364,857

Other debtors

957

1,697

Directors' current accounts

2,836

5,029

Prepayments and accrued income

1,034

7,809

319,943

379,392

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

141,081

185,442

Tax

5,384

10,498

VAT

12,191

10,700

Accruals and deferred income

24,812

26,702

183,468

233,342

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2024 and 31st December 2023:

31.12.24

31.12.23

£

£

Ms V Mascle and F Nicot

Balance outstanding at start of year

5,029

2,215

Amounts advanced

17,955

15,837

Amounts repaid

(20,148

)

(13,023

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,836

5,029

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31st December 2024.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

TC Group

Office: Croydon - TC SWP

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

Date: .............................................