REGISTERED NUMBER: 05108945 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

European ATV Safety Institute

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible fixed assets

4

19,862

23,150

Current assets

Debtors

5

97,377

115,595

Cash at bank

232,608

185,878

329,985

301,473

Creditors: amounts falling due within one year

6

323,688

290,714

Net current assets

6,297

10,759

Total assets less current liabilities

26,159

33,909

Creditors: amounts falling due after more than one year

7

26,159

33,909

Net liabilities

-

-

Reserves

-

-

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 surplus or deficit 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 November 2025 and were signed by:

A K Heitman - Director

1.	Statutory information

European ATV Safety Institute is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05108945

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of VAT and discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% reducing balance

Fixtures and fittings - 25% reducing balance

Motor vehicles - 25% reducing balance

Computer equipment - 25% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Leasing commitments

Rentals paid under operating leases are charged to surplus or deficit 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.

Government grants

Government grants are recognised in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 4 (2024 - 3 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 March 2024

25,275

-

12,276

5,407

42,958

Additions

514

869

-

4,399

5,782

Disposals

-

-

(3,276

)

-

(3,276

)

At 28 February 2025

25,789

869

9,000

9,806

45,464

Depreciation

At 1 March 2024

15,491

-

3,668

649

19,808

Charge for year

2,569

182

1,453

2,068

6,272

Eliminated on disposal

-

-

(478

)

-

(478

)

At 28 February 2025

18,060

182

4,643

2,717

25,602

Net book value

At 28 February 2025

7,729

687

4,357

7,089

19,862

At 29 February 2024

9,784

-

8,608

4,758

23,150

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

59,715

59,289

Other debtors

37,662

56,306

97,377

115,595

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

4,845

5,443

Trade creditors

4,626

17,573

Taxation and social security

7,780

18,843

Other creditors

306,437

248,855

323,688

290,714

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

26,159

33,909

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

303

6,065

8.	Related party disclosures

At the year end, the company owed the director an amount of £2,888 (2024: £2,888).