Registration number: 07918800

ATBSHOP LTD

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

ATBSHOP LTD

Company Information

Directors	Mr S J Kirk Mrs D M Kirk

Company secretary

Mr S J Kirk

Registered office

Unit 2 Glenmore Business Park Southmead Close Westmead Swindon Wiltshire SN5 7FP

Accountants

UHY Ross Brooke Chartered Accountants 16 Dorcan Business Village Murdock Road, Dorcan Swindon Wiltshire SN3 5HY

ATBSHOP LTD

(Registration number: 07918800)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	8,080	12,082
Current assets
Stocks	6	216,947	222,475
Debtors	7	11,145	11,812
Cash at bank and in hand		39,561	12,136
		267,653	246,423
Creditors: Amounts falling due within one year	8	(210,529)	(208,739)
Net current assets		57,124	37,684
Total assets less current liabilities		65,204	49,766
Creditors: Amounts falling due after more than one year	8	-	(6,687)
Provisions for liabilities		(1,535)	(2,295)
Net assets		63,669	40,784
Capital and reserves
Called up share capital		100	100
Retained earnings		63,569	40,684
Shareholders' funds		63,669	40,784

ATBSHOP LTD

(Registration number: 07918800)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 October 2026 and signed on its behalf by:
 

......................................... Mr S J Kirk Company secretary and director

ATBSHOP LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2 Glenmore Business Park
Southmead Close
Westmead
Swindon
Wiltshire
SN5 7FP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliabily, it is probable that the economic benefits associated with the trasaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliabily.

Government grants

Government grants are accounted for as revenue based grants under the accrual model in the period in which they are receivable.

Tax

The tax expense represents the sum of the tax currently payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

ATBSHOP LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	Straight line basis over 5 years.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Straight line basis over 5 years.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.

ATBSHOP LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Employee benefit

The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	140,000	140,000
At 31 January 2026	140,000	140,000
Amortisation
At 1 February 2025	140,000	140,000
At 31 January 2026	140,000	140,000
Carrying amount
At 31 January 2026	-	-

ATBSHOP LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 February 2025	27,845	27,845
Additions	1,873	1,873
Disposals	(7,608)	(7,608)
At 31 January 2026	22,110	22,110
Depreciation
At 1 February 2025	15,762	15,762
Charge for the year	5,103	5,103
Eliminated on disposal	(6,835)	(6,835)
At 31 January 2026	14,030	14,030
Carrying amount
At 31 January 2026	8,080	8,080
At 31 January 2025	12,082	12,082

6

Stocks

	2026 £	2025 £
Goods for resale	216,947	222,475

7

Debtors

Current	2026 £	2025 £
Trade debtors	158	280
Prepayments	10,987	11,532
	11,145	11,812

ATBSHOP LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	6,681	10,000
Trade creditors		58,543	50,513
Taxation and social security		27,275	12,852
Other creditors		118,030	135,374
		210,529	208,739