Atherton And Partners Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01579933 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Atherton And Partners Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Naik

Mrs D Naik

P J Cooper

SECRETARY:

S J Naik

REGISTERED OFFICE:

Grange House

19-21 Grange Mount

Birkenhead

Wirral

CH43 4XN

REGISTERED NUMBER:

01579933 (England and Wales)

ACCOUNTANTS:

Clayton & Brewill

Chartered Accountants

Cawley House

149-155 Canal Street

Nottingham

Nottinghamshire

NG1 7HR

FIXED ASSETS

Intangible assets

4

-

Property, plant and equipment

5

358,749

427,445

358,749

427,445

CURRENT ASSETS

Debtors

6

6,169,086

3,956,526

Cash at bank

564,383

863,667

6,733,469

4,820,193

CREDITORS

Amounts falling due within one year

7

5,691,537

3,818,901

NET CURRENT ASSETS

1,041,932

1,001,292

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,400,681

1,428,737

CREDITORS

Amounts falling due after more than
one year

8

(68,238

)

(152,052

)

PROVISIONS FOR LIABILITIES

(3,708

)

(3,708

)

NET ASSETS

1,328,735

1,272,977

CAPITAL AND RESERVES

Called up share capital

30,000

Revaluation reserve

10

32,302

Capital redemption reserve

3,000

Retained earnings

1,263,433

1,207,675

SHAREHOLDERS' FUNDS

1,328,735

1,272,977

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 18 August 2026 and were signed on its behalf by:

S J Naik - Director

1.	STATUTORY INFORMATION

Atherton And Partners 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 as modified by the revaluation of certain assets.

Turnover

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

Intangible assets

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 50 (2024 - 46 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

12,689

AMORTISATION

At 1 December 2024

and 30 November 2025

12,689

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Freehold

to

Plant and

property

machinery

£

COST OR VALUATION

At 1 December 2024

210,000

27,811

72,901

Additions

-

Disposals

-

At 30 November 2025

210,000

27,811

72,901

DEPRECIATION

At 1 December 2024

-

14,210

66,284

Charge for year

-

5,562

993

Eliminated on disposal

-

At 30 November 2025

-

19,772

67,277

NET BOOK VALUE

At 30 November 2025

210,000

8,039

5,624

At 30 November 2024

210,000

13,601

6,617

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST OR VALUATION

At 1 December 2024

76,247

247,198

53,956

688,113

Additions

-

1,327

Disposals

-

(17,495

)

-

(17,495

)

At 30 November 2025

76,247

229,703

55,283

671,945

DEPRECIATION

At 1 December 2024

63,573

90,458

26,143

260,668

Charge for year

1,901

47,026

7,358

62,840

Eliminated on disposal

-

(10,312

)

-

(10,312

)

At 30 November 2025

65,474

127,172

33,501

313,196

NET BOOK VALUE

At 30 November 2025

10,773

102,531

21,782

358,749

At 30 November 2024

12,674

156,740

27,813

427,445

Cost or valuation at 30 November 2025 is represented by:

Improvements

Freehold

to

Plant and

property

machinery

£

Valuation in 2019

42,504

-

Valuation in 2021

-

670

Valuation in 2022

-

23,669

3,125

Valuation in 2023

25,000

4,142

421

Valuation in 2024

-

1,000

Cost

142,496

-

67,685

210,000

27,811

72,901

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

Valuation in 2019

-

44,597

-

87,101

Valuation in 2020

-

12,980

-

12,980

Valuation in 2021

-

1,402

2,072

Valuation in 2022

12,992

75,500

6,688

121,974

Valuation in 2023

2,157

38,395

9,129

79,244

Valuation in 2024

924

58,231

20,109

80,264

Valuation in 2025

-

1,327

Cost

60,174

-

16,628

286,983

76,247

229,703

55,283

671,945

If Land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

142,496

Value of land in freehold land and buildings

210,000

Land and buildings were valued on Open market basis on 30 November 2023 by the Directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

4,688,978

2,823,665

Amounts owed by group undertakings

872,999

Other debtors

607,109

259,862

6,169,086

3,956,526

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

1,158,395

818,914

Hire purchase contracts

43,236

46,733

Trade creditors

2,995,241

1,607,099

Taxation and social security

272,057

235,218

Other creditors

1,222,608

1,110,937

5,691,537

3,818,901

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

-

30,368

Hire purchase contracts

68,238

121,684

68,238

152,052

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

57,361

98,833

Hire purchase contracts

111,474

168,417

168,835

267,250

10.

RESERVES

Revaluation

reserve

£

At 1 December 2024

and 30 November 2025

32,302

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Intrinsic 360 Group Ltd.