Company Registration No. 04695205 (England and Wales)
Ato Industries Limited
Unaudited accounts
for the year ended 30 June 2025
Ato Industries Limited
Unaudited accounts
Contents
Ato Industries Limited
Company Information
for the year ended 30 June 2025
Directors
Alan Townson
Susan Townson
Company Number
04695205 (England and Wales)
Registered Office
C/O Building Accessories
Supplies, Ironworks Road
Barrow In Furness
LA14 2PG
Accountants
EHA Accountancy Ltd
2 Lower Brook Street
Ulverston
Cumbria
LA12 7EE
Ato Industries Limited
Statement of financial position
as at 30 June 2025
Tangible assets
7,522
8,479
Cash at bank and in hand
(12,114)
7,500
Creditors: amounts falling due within one year
(82,309)
(76,692)
Net current assets
62,250
97,549
Total assets less current liabilities
69,772
106,028
Creditors: amounts falling due after more than one year
-
(41,298)
Called up share capital
100
100
Profit and loss account
69,672
64,630
Shareholders' funds
69,772
64,730
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by
Alan Townson
Director
Company Registration No. 04695205
Ato Industries Limited
Notes to the Accounts
for the year ended 30 June 2025
Ato Industries Limited is a private company, limited by shares, registered in England and Wales, registration number 04695205. The registered office is C/O Building Accessories, Supplies, Ironworks Road , Barrow In Furness, LA14 2PG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% straight line
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Ato Industries Limited
Notes to the Accounts
for the year ended 30 June 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
17,000
27,287
2,259
46,546
Additions
-
500
1,590
2,090
Disposals
-
(1,361)
-
(1,361)
At 30 June 2025
17,000
26,426
3,849
47,275
At 1 July 2024
11,622
25,133
1,312
38,067
Charge for the year
1,345
635
962
2,942
On disposals
-
(1,256)
-
(1,256)
At 30 June 2025
12,967
24,512
2,274
39,753
At 30 June 2025
4,033
1,914
1,575
7,522
At 30 June 2024
5,378
2,154
947
8,479
Amounts falling due within one year
Trade debtors
69,493
76,293
Accrued income and prepayments
1,039
914
Ato Industries Limited
Notes to the Accounts
for the year ended 30 June 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
14,312
30,260
Taxes and social security
1,360
4,758
Other creditors
36,048
10,433
Loans from directors
21,298
21,000
8
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
-
41,298
9
Transactions with related parties
At 30 June 2025 Mr & Mrs Townson, directors of the company, have advanced on an unsecured interest free basis the amount of £21,298. (2024: £62,293).
During the year the company paid dividends of £ to Mr & Mrs Townson. (2024: £10,000)
10
Average number of employees
During the year the average number of employees was 5 (2024: 6).