2022-06-01 2023-05-31 false Capium Accounts Production 1.1 12591273 bus:AbridgedAccounts 2022-06-01 2023-05-31 12591273 bus:FRS102 2022-06-01 2023-05-31 12591273 bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 12591273 bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 12591273 bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 12591273 2022-06-01 2023-05-31 12591273 2023-05-31 12591273 bus:RegisteredOffice 2022-06-01 2023-05-31 12591273 core:WithinOneYear 2023-05-31 12591273 core:AfterOneYear 2023-05-31 12591273 bus:Director1 2022-06-01 2023-05-31 12591273 bus:Director1 2023-05-31 12591273 bus:Director1 2021-06-01 2022-05-31 12591273 2021-06-01 12591273 bus:CompanySecretary1 2022-06-01 2023-05-31 12591273 bus:LeadAgentIfApplicable 2022-06-01 2023-05-31 12591273 2021-06-01 2022-05-31 12591273 2022-05-31 12591273 core:WithinOneYear 2022-05-31 12591273 core:AfterOneYear 2022-05-31 12591273 bus:EntityAccountantsOrAuditors 2021-06-01 2022-05-31 12591273 core:FurnitureFittings 2022-06-01 2023-05-31 12591273 core:FurnitureFittings 2023-05-31 12591273 core:FurnitureFittings 2022-05-31 12591273 core:ComputerEquipment 2022-06-01 2023-05-31 12591273 core:ComputerEquipment 2023-05-31 12591273 core:ComputerEquipment 2022-05-31 12591273 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-05-31 12591273 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-05-31 12591273 core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 12591273 core:OtherResidualIntangibleAssets 2023-05-31 12591273 core:OtherResidualIntangibleAssets 2022-05-31 12591273 core:CostValuation core:Non-currentFinancialInstruments 2023-05-31 12591273 core:CostValuation core:Non-currentFinancialInstruments 2022-05-31 12591273 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-05-31 12591273 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-05-31 12591273 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-05-31 12591273 core:Non-currentFinancialInstruments 2023-05-31 12591273 core:Non-currentFinancialInstruments 2022-05-31 12591273 core:ShareCapital 2023-05-31 12591273 core:ShareCapital 2022-05-31 12591273 core:RetainedEarningsAccumulatedLosses 2023-05-31 12591273 core:RetainedEarningsAccumulatedLosses 2022-05-31 12591273 dpl:Item1 2022-06-01 12591273 dpl:Item1 2023-05-31 12591273 dpl:Item1 2021-06-01 12591273 dpl:Item1 2022-05-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 12591273
England and Wales

 

 

 

ATLAS FOUR LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 29,982    32,304 
Tangible fixed assets 4 4,852    4,547 
34,834    36,851 
Current assets      
Stocks 58,329    41,964 
Debtors 17,872    32,817 
Cash at bank and in hand 24,800    10,576 
101,001    85,357 
Creditors: amount falling due within one year (88,572)   (25,298)
Net current assets 12,429    60,059 
 
Total assets less current liabilities 47,263    96,910 
Creditors: amount falling due after more than one year (215,378)   (199,388)
Net liabilities (168,115)   (102,478)
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account (168,117)   (102,480)
Shareholder's funds (168,115)   (102,478)
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 August 2023 and were signed by:


-------------------------------
Andrew Staal
Director
1
General Information
ATLAS FOUR LTD is a private company, limited by shares, registered in England and Wales, registration number 12591273, registration address The Counting House 4A Moss Lane , 4A Moss Lane, Swinton, Manchester, M27 9SA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 0).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 June 2022 38,830    38,830 
Additions 1,408    1,408 
Disposals  
At 31 May 2023 40,238    40,238 
Amortisation
At 01 June 2022 6,526    6,526 
Charge for year 3,730    3,730 
On disposals  
At 31 May 2023 10,256    10,256 
Net book values
At 31 May 2023 29,982    29,982 
At 31 May 2022 32,304    32,304 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 June 2022 2,588    3,315    5,903 
Additions   1,131    1,131 
Disposals    
At 31 May 2023 2,588    4,446    7,034 
Depreciation
At 01 June 2022 718    638    1,356 
Charge for year 281    545    826 
On disposals    
At 31 May 2023 999    1,183    2,182 
Net book values
Closing balance as at 31 May 2023 1,589    3,263    4,852 
Opening balance as at 01 June 2022 1,870    2,677    4,547 


2