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Company Registration No. 11954180 (England and Wales)
Atmos Bookkeeping Ltd Unaudited accounts for the year ended 31 March 2023
Atmos Bookkeeping Ltd Unaudited accounts Contents
Page
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Atmos Bookkeeping Ltd Company Information for the year ended 31 March 2023
Director
Mr Aidan Moss
Company Number
11954180 (England and Wales)
Registered Office
32 Aconbury Close Worcester WR5 1JD
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Atmos Bookkeeping Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
726 
- 
Current assets
Debtors
4,212 
1,809 
Cash at bank and in hand
31,879 
7,729 
36,091 
9,538 
Creditors: amounts falling due within one year
(26,594)
(9,290)
Net current assets
9,497 
248 
Net assets
10,223 
248 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
10,123 
148 
Shareholders' funds
10,223 
248 
For the year ending 31 March 2023 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 director acknowledges his 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 and authorised for issue on 26 December 2023 and were signed on its behalf by
Mr Aidan Moss Director Company Registration No. 11954180
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Atmos Bookkeeping Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Atmos Bookkeeping Ltd is a private company, limited by shares, registered in England and Wales, registration number 11954180. The registered office is 32 Aconbury Close, Worcester, WR5 1JD.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Plant & machinery
Mixture of 50% and 33% straight line
Computer equipment
Mixture of 50% and 33% straight line
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
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.
Financial instruments
Basic financial instruments, and arrangements constituting financing transactions consisting of a loan to the company from a person who is within a director's group of close family members that contains at least one shareholder, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Basic financial instruments classified as payable or receivable within one year are not amortised. All other arrangements constituting financing transactions are measured at the present value of the future payments or receipts discounted at a market rate of interest.
Going concern
The financial statements have been prepared on a going concern basis.
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Atmos Bookkeeping Ltd Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
20 
1,164 
1,184 
Additions
997 
91 
1,088 
At 31 March 2023
1,017 
1,255 
2,272 
Depreciation
At 1 April 2022
20 
1,164 
1,184 
Charge for the year
332 
30 
362 
At 31 March 2023
352 
1,194 
1,546 
Net book value
At 31 March 2023
665 
61 
726 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,459 
1,214 
Accrued income and prepayments
753 
545 
Other debtors
- 
50 
4,212 
1,809 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,507 
717 
Trade creditors
5 
177 
Taxes and social security
3,303 
172 
Other creditors
428 
952 
Loans from directors
21,351 
7,272 
26,594 
9,290 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £0 (2022 - £0).
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Atmos Bookkeeping Ltd Notes to the Accounts for the year ended 31 March 2023
9
Transactions with related parties
Amounts due to related parties: At the reporting date, the total loans repayable to people with control, joint control or significant influence over the company amounted to £21,351 (2022: £7,272). This amount is interest-free, unsecured and repayable on demand.
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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