Company registration number 13882797 (England and Wales)
ATRON GROUP LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
ATRON GROUP LTD
COMPANY INFORMATION
Director
J W Wright
Company number
13882797
Registered office
152 Colson Road
Loughton
Essex
England
IG10 3RA
Accountants
Xeinadin South East Ltd
Create Business Hub
Ground Floor , 5 Rayleigh Road
Hutton
Brentwood
Essex
CM13 1AB
ATRON GROUP LTD
CONTENTS
Page
Director's report
1
Profit and loss account
2
Balance sheet
3
Notes to the financial statements
4 - 6
ATRON GROUP LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 JANUARY 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 January 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

J W Wright
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
J W Wright
Director
10 October 2025
ATRON GROUP LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 JANUARY 2025
- 2 -
2025
2024
£
£
Turnover
132,211
69,964
Cost of sales
(69,767)
(26,178)
Gross profit
62,444
43,786
Administrative expenses
(39,438)
(33,399)
Profit before taxation
23,006
10,387
Tax on profit
(4,182)
(2,042)
Profit for the financial year
18,824
8,345

The profit and loss account has been prepared on the basis that all operations are continuing operations.

ATRON GROUP LTD
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,496
1,500
Current assets
Debtors
5
13,078
11,497
Cash at bank and in hand
18,987
15,689
32,065
27,186
Creditors: amounts falling due within one year
6
(32,227)
(30,676)
Net current liabilities
(162)
(3,490)
Net assets/(liabilities)
2,334
(1,990)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
2,333
(1,991)
Total equity
2,334
(1,990)

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year 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 financial statements were approved and signed by the director and authorised for issue on 10 October 2025
J W Wright
Director
Company registration number 13882797 (England and Wales)
ATRON GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
1
Accounting policies
Company information

Atron Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 152 Colson Road, Loughton, Essex, England, IG10 3RA.

1.1
Accounting convention

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 a mounts 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
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing Balance
Motor vehicles
20% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ATRON GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Dividends
2025
2024
2025
2024
Per share
Per share
Total
Total
1
1
£
£
Final paid
14,500.00
16,000.00
14,500
16,000
ATRON GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
4
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 February 2024
-
0
2,500
2,500
Additions
1,728
-
0
1,728
At 31 January 2025
1,728
2,500
4,228
Depreciation and impairment
At 1 February 2024
-
0
1,000
1,000
Depreciation charged in the year
432
300
732
At 31 January 2025
432
1,300
1,732
Carrying amount
At 31 January 2025
1,296
1,200
2,496
At 31 January 2024
-
0
1,500
1,500
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
2,700
Other debtors
13,078
8,797
13,078
11,497
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other borrowings
20,000
20,000
Trade creditors
2,574
6,197
Corporation tax
6,224
2,042
Other taxation and social security
479
786
Other creditors
1,200
1
Accruals and deferred income
1,750
1,650
32,227
30,676
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