REGISTERED NUMBER: 00755893 (England and Wales)

Financial Statements

for the Year Ended 31st March 2025

for

A.T.A. (ENGINEERING PROCESSES) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss M R Amos

SECRETARY:

Miss M R Amos

REGISTERED OFFICE:

ATA House

Boundary Way

Hemel Hempstead

Hertfordshire

HP2 7SS

REGISTERED NUMBER:

00755893 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

BANKERS:

Barclays Bank

11 Bank Court

Hemel Hempstead

Hertfordshire

HP1 1BX

FIXED ASSETS

Tangible assets

4

578

724

Investments

5

50

50

628

774

CURRENT ASSETS

Stocks

6

55,675

98,485

Debtors

7

773

1,485

Cash at bank and in hand

3,366

8,519

59,814

108,489

CREDITORS

Amounts falling due within one year

8

92,469

93,114

NET CURRENT (LIABILITIES)/ASSETS

(32,655

)

15,375

TOTAL ASSETS LESS CURRENT LIABILITIES

(32,027

)

16,149

CREDITORS

Amounts falling due after more than one year

9

16,250

25,000

NET LIABILITIES

(48,277

)

(8,851

)

CAPITAL AND RESERVES

Called up share capital

10

41,680

41,680

Share premium

40,320

40,320

Retained earnings

(130,277

)

(90,851

)

SHAREHOLDERS' FUNDS

(48,277

)

(8,851

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23rd December 2025 and were signed by:

Miss M R Amos - Director

1.	STATUTORY INFORMATION

A.T.A. (ENGINEERING PROCESSES) LIMITED 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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1st April 2024

and 31st March 2025

7,139

22,815

29,954

DEPRECIATION

At 1st April 2024

7,131

22,099

29,230

Charge for year

2

144

146

At 31st March 2025

7,133

22,243

29,376

NET BOOK VALUE

At 31st March 2025

6

572

578

At 31st March 2024

8

716

724

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1st April 2024

and 31st March 2025

50

NET BOOK VALUE

At 31st March 2025

50

At 31st March 2024

50

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated company

ATA CNC Processes Limited

Registered office: ATA House, Boundary Way, Hemel Hempstead, Herts, HP2 7SS.

Nature of business: Sale of CNC machines.

%

Class of shares:

holding

Ordinary

50.00

6.

STOCKS

31/3/25

31/3/24

£

£

Stocks

55,675

98,485

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

206

918

Amounts owed by participating interests

467

467

Other debtors

100

100

773

1,485

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

1,338

2,749

VAT

3,715

4,909

Other creditors

6,420

6,420

Directors' current accounts

69,341

67,461

Accrued expenses

1,655

1,575

92,469

93,114

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans - 1-2 years

10,000

10,000

Bank loans - 2-5 years

6,250

15,000

16,250

25,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

2,000

Ordinary 'A'

£1

2,000

2,000

2,080

Ordinary 'B'

£1

2,080

2,080

18,800

Ordinary 'C'

£1

18,800

18,800

18,800

Ordinary 'D'

£1

18,800

18,800

41,680

41,680

11.	RELATED PARTY DISCLOSURES

During the year the company was related to ATA CNC Processes Limited by virtue of its 50% shareholding in this company. All transactions were on an arms length basis. The amount owed by them is shown in the notes to the financial statements.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss Marilyn Amos, by virtue of her shareholding and directorship.