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Registered number: 13390854
Ata Sameday Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13390854
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,078 7,078
Tangible Assets 5 166,165 61,015
172,243 68,093
CURRENT ASSETS
Debtors 6 2,546,083 1,227,666
Cash at bank and in hand 176,872 607,096
2,722,955 1,834,762
Creditors: Amounts Falling Due Within One Year 7 (1,664,045 ) (1,090,765 )
NET CURRENT ASSETS (LIABILITIES) 1,058,910 743,997
TOTAL ASSETS LESS CURRENT LIABILITIES 1,231,153 812,090
NET ASSETS 1,231,153 812,090
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,231,053 811,990
SHAREHOLDERS' FUNDS 1,231,153 812,090
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For the year ending 30 April 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
Mrs Amanda Burch
Director
23/10/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ata Sameday Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13390854 . The registered office is 5 The Cobden Centre, Didcot, Oxfordshire, OX11 7HL.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to Trademarks and Computer Software. Trademarks are amortised to over their useful ecenomic life of 10 years, and the Computer Software is amortised over it's economic life of 3 years.
2.5. 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 20% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 18)
4 18
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2024 5,000 9,117 14,117
As at 30 April 2025 5,000 9,117 14,117
Amortisation
As at 1 May 2024 1,500 5,539 7,039
Provided during the period 500 500 1,000
As at 30 April 2025 2,000 6,039 8,039
Net Book Value
As at 30 April 2025 3,000 3,078 6,078
As at 1 May 2024 3,500 3,578 7,078
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 44,081 15,000 - 18,293 77,374
Additions 47,953 50,125 18,300 25,494 141,872
As at 30 April 2025 92,034 65,125 18,300 43,787 219,246
...CONTINUED
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Depreciation
As at 1 May 2024 8,952 3,750 - 3,657 16,359
Provided during the period 14,666 11,060 4,480 6,516 36,722
As at 30 April 2025 23,618 14,810 4,480 10,173 53,081
Net Book Value
As at 30 April 2025 68,416 50,315 13,820 33,614 166,165
As at 1 May 2024 35,129 11,250 - 14,636 61,015
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 699,833 361,896
Amounts owed by group undertakings 1,429,340 739,875
Other debtors 416,910 125,895
2,546,083 1,227,666
Amounts owed by group undertakings includes balances due from Venture Rentals Limited of £298,600 (2024: £262,551) and ITB Holdings Limited of £1,130,740 (2024: £437,654). The loans are unsecured, interest free and repayable as cashflow permits.
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 69,814 19,793
Amounts owed to group undertakings 617,694 582,718
Other creditors 921,241 185,275
Taxation and social security 55,296 302,979
1,664,045 1,090,765
Amounts owed to group undertakings includes amounts due to Didcot Hire Limited of £22,065 (2024: £nil) and ATA Logistics Limited of £595,629 (2024: £582,718). The loans are unsecured, interest free and repayable as cashflow permits.
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Other Commitments
The company leases property under non-cancellable operating lease agreements. The total of future minimum lease payments under non-cancellable operating leases are as follows:
2025 2024
£ £
Not later than one year 214,193 -
Later than one year and not later than five years 101,521 -
315,714 -
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10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is ITB Holdings Limited . The ultimate controlling party is Amanda Burch by virtue of her majority shareholding in ITB Holdings Limited. 
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