IRIS Accounts Production v23.3.0.418 04799793 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure047997932022-03-31047997932023-03-31047997932022-04-012023-03-31047997932021-03-31047997932021-04-012022-03-31047997932022-03-3104799793ns16:EnglandWales2022-04-012023-03-3104799793ns15:PoundSterling2022-04-012023-03-3104799793ns11:Director12022-04-012023-03-3104799793ns11:PrivateLimitedCompanyLtd2022-04-012023-03-3104799793ns11:SmallEntities2022-04-012023-03-3104799793ns11:AuditExemptWithAccountantsReport2022-04-012023-03-3104799793ns11:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3104799793ns11:SmallCompaniesRegimeForAccounts2022-04-012023-03-3104799793ns11:FullAccounts2022-04-012023-03-310479979312022-04-012023-03-3104799793ns11:Director22022-04-012023-03-3104799793ns11:Director32022-04-012023-03-3104799793ns11:CompanySecretary12022-04-012023-03-3104799793ns11:RegisteredOffice2022-04-012023-03-3104799793ns6:CurrentFinancialInstruments2023-03-3104799793ns6:CurrentFinancialInstruments2022-03-3104799793ns6:Non-currentFinancialInstruments2023-03-3104799793ns6:Non-currentFinancialInstruments2022-03-3104799793ns6:ShareCapital2023-03-3104799793ns6:ShareCapital2022-03-3104799793ns6:CapitalRedemptionReserve2023-03-3104799793ns6:CapitalRedemptionReserve2022-03-3104799793ns6:RetainedEarningsAccumulatedLosses2023-03-3104799793ns6:RetainedEarningsAccumulatedLosses2022-03-3104799793ns6:NetGoodwill2022-04-012023-03-3104799793ns6:ShortLeaseholdAssetsns6:LandBuildings2022-04-012023-03-3104799793ns6:PlantMachinery2022-04-012023-03-3104799793ns6:FurnitureFittings2022-04-012023-03-3104799793ns6:MotorVehicles2022-04-012023-03-3104799793ns6:NetGoodwill2022-03-3104799793ns6:NetGoodwill2023-03-3104799793ns6:NetGoodwill2022-03-3104799793ns6:ShortLeaseholdAssetsns6:LandBuildings2022-03-3104799793ns6:PlantMachinery2022-03-3104799793ns6:FurnitureFittings2022-03-3104799793ns6:MotorVehicles2022-03-3104799793ns6:ShortLeaseholdAssetsns6:LandBuildings2023-03-3104799793ns6:PlantMachinery2023-03-3104799793ns6:FurnitureFittings2023-03-3104799793ns6:MotorVehicles2023-03-3104799793ns6:ShortLeaseholdAssetsns6:LandBuildings2022-03-3104799793ns6:PlantMachinery2022-03-3104799793ns6:FurnitureFittings2022-03-3104799793ns6:MotorVehicles2022-03-3104799793ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-03-3104799793ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-04-012023-03-3104799793ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2023-03-3104799793ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-03-3104799793ns6:WithinOneYearns6:CurrentFinancialInstruments2023-03-3104799793ns6:WithinOneYearns6:CurrentFinancialInstruments2022-03-31
REGISTERED NUMBER: 04799793 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Atmosclear Building Services Limited

Atmosclear Building Services Limited (Registered number: 04799793)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 8


Atmosclear Building Services Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: T Peskett
Mrs P Peskett
S Peskett





SECRETARY: Mrs P Peskett





REGISTERED OFFICE: Unit A2
Forstal Business Park
Maidstone Road
Paddock Wood
Kent
TN12 6PY





REGISTERED NUMBER: 04799793 (England and Wales)





ACCOUNTANTS: Charcroft Baker LLP
Chartered Accountants
5 West Court
Enterprise Road
Maidstone
Kent
ME15 6JD

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Atmosclear Building Services Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Atmosclear Building Services Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Atmosclear Building Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Atmosclear Building Services Limited and state those matters that we have agreed to state to the Board of Directors of Atmosclear Building Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Atmosclear Building Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Atmosclear Building Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Atmosclear Building Services Limited. You consider that Atmosclear Building Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Atmosclear Building Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Charcroft Baker LLP
Chartered Accountants
5 West Court
Enterprise Road
Maidstone
Kent
ME15 6JD


27 November 2023

Atmosclear Building Services Limited (Registered number: 04799793)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,500 17,500
Tangible assets 5 35,246 52,352
38,746 69,852

CURRENT ASSETS
Debtors 6 84,498 91,619
Cash at bank and in hand 182,351 109,484
266,849 201,103
CREDITORS
Amounts falling due within one year 7 171,095 112,093
NET CURRENT ASSETS 95,754 89,010
TOTAL ASSETS LESS CURRENT
LIABILITIES

134,500

158,862

CREDITORS
Amounts falling due after more than one
year

8

(45,575

)

(71,332

)

PROVISIONS FOR LIABILITIES (7,947 ) (9,404 )
NET ASSETS 80,978 78,126

CAPITAL AND RESERVES
Called up share capital 500 500
Capital redemption reserve 500 500
Retained earnings 79,978 77,126
SHAREHOLDERS' FUNDS 80,978 78,126

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 profit or loss 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.

Atmosclear Building Services Limited (Registered number: 04799793)

Balance Sheet - continued
31 March 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2023 and were signed on its behalf by:





T Peskett - Director


Atmosclear Building Services Limited (Registered number: 04799793)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Atmosclear Building Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the rendering of services, is recognised by reference to the stage of completion of the contract.

Amortisation
Goodwill is being written off in equal annual instalments over its estimated useful economic life of 20 years.

Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - over the life of the lease
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Atmosclear Building Services Limited (Registered number: 04799793)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 280,000
AMORTISATION
At 1 April 2022 262,500
Charge for year 14,000
At 31 March 2023 276,500
NET BOOK VALUE
At 31 March 2023 3,500
At 31 March 2022 17,500

Atmosclear Building Services Limited (Registered number: 04799793)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2022 7,150 22,369 10,245 60,006 99,770
Additions - 5,580 2,608 - 8,188
Disposals - - - (26,651 ) (26,651 )
At 31 March 2023 7,150 27,949 12,853 33,355 81,307
DEPRECIATION
At 1 April 2022 4,290 12,436 2,613 28,079 47,418
Charge for year 1,430 3,102 1,536 4,234 10,302
Eliminated on disposal - - - (11,659 ) (11,659 )
At 31 March 2023 5,720 15,538 4,149 20,654 46,061
NET BOOK VALUE
At 31 March 2023 1,430 12,411 8,704 12,701 35,246
At 31 March 2022 2,860 9,933 7,632 31,927 52,352

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022
and 31 March 2023 33,355
DEPRECIATION
At 1 April 2022 16,419
Charge for year 4,234
At 31 March 2023 20,653
NET BOOK VALUE
At 31 March 2023 12,702
At 31 March 2022 16,936

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 64,946 72,735
Other debtors 19,552 18,884
84,498 91,619

Atmosclear Building Services Limited (Registered number: 04799793)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 20,551 20,117
Hire purchase contracts (see note 9) 5,263 4,642
Trade creditors 44,096 22,152
Taxation and social security 83,799 53,759
Other creditors 17,386 11,423
171,095 112,093

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 42,815 63,309
Hire purchase contracts (see note 9) 2,159 7,422
Other creditors 601 601
45,575 71,332

9. LEASING AGREEMENTS

The loans in respect of the hire purchase lease agreements are secured against the assets to which they relate.

At the year end the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £52,247 (2022 : £81,031), of which £36,559 (2022: £34,278) is due within one year.

10. RELATED PARTY DISCLOSURES

The company was owed £1,492 (2022: £307 ) from directors at the year end. During the year £21,185
(2022: £3,523) was advanced and £20,000 (2022: £Nil) repaid. The loans are interest free, unsecured and repayable on demand.