ATA Records Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10644090

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,429		2,062

			1,429		2,062
CURRENT ASSETS
Debtors	5	407		978
Cash at bank and in hand		18,862		20,412

		19,269		21,390
Creditors: Amounts Falling Due Within One Year	6	(19,309 )		(25,005 )

NET CURRENT ASSETS (LIABILITIES)			(40 )		(3,615 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,389		(1,553 )

NET ASSETS/(LIABILITIES)			1,389		(1,553 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			1,289		(1,653 )

SHAREHOLDERS' FUNDS			1,389		(1,553)

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms M Baker

Director

15th December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

ATA Records Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10644090 . The registered office is 180 Town Street, Armley, Leeds, LS12 3RF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% on Reducting balance method
Computer Equipment	33.33% on cost

2.4. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	2,772	280	3,052

As at 31 March 2025	2,772	280	3,052

Depreciation
As at 1 April 2024	868	122	990
Provided during the period	475	158	633

As at 31 March 2025	1,343	280	1,623

...CONTINUED

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ATA Records Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	1,429	-	1,429

As at 1 April 2024	1,904	158	2,062

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	407	-
VAT	-	978

	407	978

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,308	-
Corporation tax	309	2,453
Other taxes and social security	140	-
VAT	853	-
Accruals	1,190	-
Accruals and deferred income	-	3,290
Directors' loan accounts	14,509	19,262

	19,309	25,005

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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