REGISTERED NUMBER: 04979708 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ATHERTON COX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P R Cox

Mrs L Shannon

SECRETARY:

Mrs L Shannon

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

04979708 (England and Wales)

ACCOUNTANTS:

mgr SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

142,096

173,270

142,096

173,270

CURRENT ASSETS

Stocks

66,450

44,195

Debtors

6

37,138

41,246

Cash in hand

464

144

104,052

85,585

CREDITORS

Amounts falling due within one year

7

(335,490

)

(407,274

)

NET CURRENT LIABILITIES

(231,438

)

(321,689

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(89,342

)

(148,419

)

CREDITORS

Amounts falling due after more than one year

8

(473,938

)

(336,461

)

NET LIABILITIES

(563,280

)

(484,880

)

CAPITAL AND RESERVES

Called up share capital

10

51,665

51,665

Share premium account

18,335

18,335

Revaluation reserve

182,308

182,308

Retained earnings

(815,588

)

(737,188

)

SHAREHOLDERS' FUNDS

(563,280

)

(484,880

)

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Mr P R Cox - Director

Mrs L Shannon - Director

1.	STATUTORY INFORMATION

Atherton Cox 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.

The accounts have been prepared on a going concern basis. At the balance sheet date, the company had net liabilities of £231,438 (2024: £321,689) and made a loss for the year of £78,400. However, the directors will continue to provide support to the company and believe that the going concern concept is applicable.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been fully amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold evenly over the period of the lease

Plant and machinery 25% on reducing balance

Fixtures and fittings 25% on reducing balance

Computer equipment 25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

133,549

AMORTISATION

At 1 January 2025

and 31 December 2025

133,549

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

504,351

125,233

149,631

23,955

803,170

Additions

-

-

156

279

435

At 31 December 2025

504,351

125,233

149,787

24,234

803,605

DEPRECIATION

At 1 January 2025

351,113

119,169

140,942

18,676

629,900

Charge for year

24,824

2,021

2,935

1,829

31,609

At 31 December 2025

375,937

121,190

143,877

20,505

661,509

NET BOOK VALUE

At 31 December 2025

128,414

4,043

5,910

3,729

142,096

At 31 December 2024

153,238

6,064

8,689

5,279

173,270

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

900

5,856

Other debtors

36,238

35,390

37,138

41,246

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 9)

28,019

23,655

Trade creditors

54,491

81,596

Taxation and social security

116,393

86,740

Other creditors

136,587

215,283

335,490

407,274

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans (see note 9)

20,219

22,192

Other creditors

453,719

314,269

473,938

336,461

9.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

21,656

13,006

Bank loans

6,363

10,649

Other loans

-

62,264

28,019

85,919

Amounts falling due between one and two years:

Bank loans - 1-2 years

6,363

10,649

Other loans - 1-2 years

453,719

314,269

460,082

324,918

Amounts falling due between two and five years:

Bank loans - 2-5 years

13,856

11,543

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

3,700

Ordinary

0.5

51,665

51,665