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ATLANTIC TRADING (WORLDWIDE) LIMITED

Registered Number
15554443
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

ATLANTIC TRADING (WORLDWIDE) LIMITED
Company Information
for the period from 11 March 2024 to 31 March 2025

Director | REDDY, Dwarampudi Rama Subbi

Registered Address | Peter House
| Oxford Street
| Manchester
| M1 5AN

Registered Number | 15554443 (England and Wales)

ATLANTIC TRADING (WORLDWIDE) LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 4 |  |  | 4,472
Tangible assets | 6 |  |  | 3,377
|  |  |  | 7,849
Current assets |  |  |  |
Debtors |  | 48,158 |  |
Cash at bank and on hand |  | 2,498 |  |
|  | 50,656 |  |
Creditors amounts falling due within one year | 7 | (20,059) |  |
Net current assets (liabilities) |  |  |  | 30,597
Total assets less current liabilities |  |  |  | 38,446
Provisions for liabilities | 8 |  |  | (642)
Net assets |  |  |  | 37,804
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 37,704
Shareholders' funds |  |  |  | 37,804

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 March 2026, and are signed on its behalf by:
REDDY, Dwarampudi Rama Subbi Director Registered Company No. 15554443

ATLANTIC TRADING (WORLDWIDE) LIMITED
Notes to the Financial Statements
for the period ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 15
| Vehicles | 25
| Office Equipment | 20

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 6

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Intangible assets
--- | ---
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 5,670 |  | 5,670
| At 31 March 25 | 5,670 |  | 5,670
| Amortisation and impairment
| Charge for year | 1,198 |  | 1,198
| At 31 March 25 | 1,198 |  | 1,198
| Net book value
| At 31 March 25 | 4,472 |  | 4,472
| At 10 March 24 | - |  | -

5. | Useful life of intangible assets
--- | ---
| Intangibales is being written off in equal annual instalments over its estimated economic life of 5 years.

6. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 4,591 |  | 4,591
| At 31 March 25 | 4,591 |  | 4,591
| Depreciation and impairment
| Charge for year | 1,214 |  | 1,214
| At 31 March 25 | 1,214 |  | 1,214
| Net book value
| At 31 March 25 | 3,377 |  | 3,377
| At 10 March 24 | - |  | -

7. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Taxation and social security | 18,141
| Other creditors | 1,821
| Accrued liabilities and deferred income | 97
| Total | 20,059

8. | Provisions for liabilities
--- | ---
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

|  | 2025
--- | --- | ---
|  | £
| Net deferred tax liability (asset) | 642
| Total | 642

9. | Related party transactions
--- | ---
| At the year end Reddy & Co Ltd owed £10,000.