ATM (NORTH EAST) LIMITED


Director	MASOOD, Tariq


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	11539982 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,708		3,208
Tangible assets	4		155,831		161,474
			158,539		164,682
Current assets
Stocks	5	1,728		3,358
Debtors	6	75,997		100,550
Cash at bank and on hand		13,928		18,757
		91,653		122,665
Creditors amounts falling due within one year	7	(587,911)		(455,362)
Net current assets (liabilities)			(496,258)		(332,697)
Total assets less current liabilities			(337,719)		(168,015)
Provisions for liabilities	8		(4,693)		(4,693)
Net assets			(342,412)		(172,708)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(342,512)		(172,808)
Shareholders' funds			(342,412)		(172,708)

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 13 May 2026, and are signed on its behalf by:

MASOOD, Tariq
Director
Registered Company No. 11539982

ATM (NORTH EAST) LIMITED

Notes to the Financial Statements
for the year ended 31 August 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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.

	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 sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

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 on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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.

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
	Patent is the amount paid in connection with the acquisition of the other subway store and it is amortised for 10 years. Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15
	Fixtures and fittings	10
	Vehicles	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	18		14

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 September 24	5,000	5,000
At 31 August 25	5,000	5,000
Amortisation and impairment
At 01 September 24	1,792	1,792
Charge for year	500	500
At 31 August 25	2,292	2,292
Net book value
At 31 August 25	2,708	2,708
At 31 August 24	3,208	3,208

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 September 24	62,000	78,547	2,399	72,731	215,677
Additions	-	752	-	6,804	7,556
At 31 August 25	62,000	79,299	2,399	79,535	223,233
Depreciation and impairment
At 01 September 24	-	30,735	1,640	21,828	54,203
Charge for year	-	2,750	332	10,117	13,199
At 31 August 25	-	33,485	1,972	31,945	67,402
Net book value
At 31 August 25	62,000	45,814	427	47,590	155,831
At 31 August 24	62,000	47,812	759	50,903	161,474

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	1,728	3,358
Total	1,728	3,358

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	49,230	81,593
Other debtors	13,581	12,302
Prepayments and accrued income	13,186	6,655
Total	75,997	100,550


	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.

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.

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	49,537	26,701
Amounts owed to related parties	430,055	310,565
Taxation and social security	10,518	15,386
Other creditors	97,723	102,348
Accrued liabilities and deferred income	78	362
Total	587,911	455,362


	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.

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	4,693	4,693
Total	4,693	4,693

9.	Directors advances, credits and guarantees
	Other creditors include a balance of £544 (2024: £75,581) related to the director's loan account Mr T Masood.

10.	Related party transactions
	At the year-end, Amounts owed by/to group undertakings balance include £104,035 (2024: £58,498) due to KTM (North East) Ltd, £282,921 (2024: £209,833) due to SBM (Northern) Ltd, £43,099 (2024: £42,234) due to KATS (Stockton) Ltd, £15,003 (2024: £73,400) due from TM Holdings Ltd, £8,227 (2024: £8,193) due from TSN (Northern East) Ltd and £36,805 (2024: £24,805) due to Lounge MBR Ltd where Mr T Masood is also director of those companies.

10.

Related party transactions

At the year-end, Amounts owed by/to group undertakings balance include £104,035 (2024: £58,498) due to KTM (North East) Ltd, £282,921 (2024: £209,833) due to SBM (Northern) Ltd, £43,099 (2024: £42,234) due to KATS (Stockton) Ltd, £15,003 (2024: £73,400) due from TM Holdings Ltd, £8,227 (2024: £8,193) due from TSN (Northern East) Ltd and £36,805 (2024: £24,805) due to Lounge MBR Ltd where Mr T Masood is also director of those companies.