Company registration number 13174501 (England and Wales)
ATE HOSPITALITY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
ATE HOSPITALITY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ATE HOSPITALITY LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
42,500
51,000
Tangible assets
4
437
2,327
42,937
53,327
Current assets
Stocks
3,385
4,489
Debtors
5
4
-
0
Cash at bank and in hand
638
452
4,027
4,941
Creditors: amounts falling due within one year
6
(277,706)
(269,468)
Net current liabilities
(273,679)
(264,527)
Net liabilities
(230,742)
(211,200)
Capital and reserves
Called up share capital
7
4
4
Profit and loss reserves
(230,746)
(211,204)
Total equity
(230,742)
(211,200)

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 12 August 2026
G Keast
Director
Company registration number 13174501 (England and Wales)
ATE HOSPITALITY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -
1
Accounting policies
Company information

ATE Hospitality Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Bridge Street, Warrington, Cheshire, WA1 2QW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% reducing balance method
Plant and equipment
20% reducing balance method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ATE HOSPITALITY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
3
Intangible fixed assets
Goodwill
£
Cost
At 1 March 2025 and 28 February 2026
85,000
Amortisation and impairment
At 1 March 2025
34,000
Amortisation charged for the year
8,500
At 28 February 2026
42,500
Carrying amount
At 28 February 2026
42,500
At 28 February 2025
51,000
ATE HOSPITALITY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 4 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 March 2025 and 28 February 2026
845
7,198
8,043
Depreciation and impairment
At 1 March 2025
324
5,392
5,716
Depreciation charged in the year
84
1,806
1,890
At 28 February 2026
408
7,198
7,606
Carrying amount
At 28 February 2026
437
-
0
437
At 28 February 2025
521
1,806
2,327
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
4
-
0
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
4,532
-
0
Trade creditors
11,051
20,797
Taxation and social security
5,122
5,593
Other creditors
257,001
243,078
277,706
269,468
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
4
4
4
4
2026-02-28 2025-03-01 false false false 12 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity G Keast 13174501 2025-03-01 2026-02-28 13174501 2026-02-28 13174501 2025-02-28 13174501 core:NetGoodwill 2026-02-28 13174501 core:NetGoodwill 2025-02-28 13174501 core:WithinOneYear 2026-02-28 13174501 core:WithinOneYear 2025-02-28 13174501 core:CurrentFinancialInstruments core:WithinOneYear 2026-02-28 13174501 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 13174501 core:ShareCapital 2026-02-28 13174501 core:ShareCapital 2025-02-28 13174501 core:RetainedEarningsAccumulatedLosses 2026-02-28 13174501 core:RetainedEarningsAccumulatedLosses 2025-02-28 13174501 core:ShareCapitalOrdinaryShareClass1 2026-02-28 13174501 core:ShareCapitalOrdinaryShareClass1 2025-02-28 13174501 bus:Director1 2025-03-01 2026-02-28 13174501 core:Goodwill 2025-03-01 2026-02-28 13174501 core:LeaseholdImprovements 2025-03-01 2026-02-28 13174501 core:PlantMachinery 2025-03-01 2026-02-28 13174501 2024-03-01 2025-02-28 13174501 core:NetGoodwill 2025-02-28 13174501 core:NetGoodwill 2025-03-01 2026-02-28 13174501 core:LandBuildings 2025-02-28 13174501 core:OtherPropertyPlantEquipment 2025-02-28 13174501 2025-02-28 13174501 core:LandBuildings 2026-02-28 13174501 core:OtherPropertyPlantEquipment 2026-02-28 13174501 core:LandBuildings 2025-03-01 2026-02-28 13174501 core:OtherPropertyPlantEquipment 2025-03-01 2026-02-28 13174501 core:LandBuildings 2025-02-28 13174501 core:OtherPropertyPlantEquipment 2025-02-28 13174501 bus:OrdinaryShareClass1 2025-03-01 2026-02-28 13174501 bus:OrdinaryShareClass1 2026-02-28 13174501 bus:OrdinaryShareClass1 2025-02-28 13174501 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13174501 bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 13174501 bus:FRS102 2025-03-01 2026-02-28 13174501 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 13174501 bus:FullAccounts 2025-03-01 2026-02-28 xbrli:pure xbrli:shares iso4217:GBP