Company No: 11946684 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2024		31.03.2024
		£		£
Current assets
Debtors	3	0		21,556
Cash at bank and in hand		100		587
		100		22,143
Creditors: amounts falling due within one year	4	0		( 16,234)
Net current assets		100		5,909
Total assets less current liabilities		100		5,909
Net assets		100		5,909
Capital and reserves
Called-up share capital		1		1
Profit and loss account		99		5,908
Total shareholder's funds		100		5,909

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of ATL Europe (POA) Limited (registered number: 11946684) were approved and authorised for issue by the Board of Directors on 22 April 2025. They were signed on its behalf by:

P C Burden Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

ATL Europe (POA) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Building 307 Aviation Park West, Bournemouth Airport, Christchurch, BH23 6NW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

2. Employees

	Period from 01.04.2024 to 31.12.2024		Period from 01.01.2023 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	3		3

3. Debtors

	31.12.2024		31.03.2024
	£		£
Amounts owed by Parent undertakings	0		1
Other debtors	0		21,555
	0		21,556

4. Creditors: amounts falling due within one year

	31.12.2024		31.03.2024
	£		£
Amounts owed to Group undertakings	0		15,480
Taxation and social security	0		254
Other creditors	0		500
	0		16,234

5. Ultimate controlling party

Parent Company:

Kiwi Holdings Ltd