Company No: 11946684 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

		31.12.2025		31.12.2024
		£		£
Current assets
Cash at bank and in hand		100		100
		100		100
Net current assets		100		100
Total assets less current liabilities		100		100
Net assets		100		100
Capital and reserves
Called-up share capital		1		1
Profit and loss account		99		99
Total shareholder's funds		100		100

ATL Europe (POA) Limited (registered number: 11946684) did not trade during the current financial period and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial period and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of ATL Europe (POA) Limited (registered number: 11946684) were approved and authorised for issue by the Board of Directors on 14 September 2026. They were signed on its behalf by:

P Burden Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

ATL Europe (POA) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Building 307 Aviation Park West, Bournemouth Airport, Christchurch, BH23 6NW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

2. Employees

	Year ended 31.12.2025		Period from 01.04.2024 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Ultimate controlling party

Parent Company:

Kiwi Holdings Ltd