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REGISTERED NUMBER: SC185603 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024

FOR

A.T.E.S. LIMITED

A.T.E.S. LIMITED (REGISTERED NUMBER: SC185603)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

A.T.E.S. LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTOR: Mr A Taylor





SECRETARY: Mrs J Taylor





REGISTERED OFFICE: 18 Covesea Crescent
Fraserburgh
aberdeenshire
AB43 7FT





REGISTERED NUMBER: SC185603 (Scotland)





ACCOUNTANTS: Goldwells
Goldwells House
Grange Road
Peterhead
aberdeenshire
AB42 1WN

A.T.E.S. LIMITED (REGISTERED NUMBER: SC185603)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 52,877 1,723

CURRENT ASSETS
Debtors 5 463,279 463,423
Cash at bank 419,020 401,520
882,299 864,943
CREDITORS
Amounts falling due within one year 6 28,600 66,903
NET CURRENT ASSETS 853,699 798,040
TOTAL ASSETS LESS CURRENT
LIABILITIES

906,576

799,763

CREDITORS
Amounts falling due after more than one
year

7

(36,034

)

-

PROVISIONS FOR LIABILITIES (10,047 ) -
NET ASSETS 860,495 799,763

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 860,395 799,663
SHAREHOLDERS' FUNDS 860,495 799,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 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 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.

A.T.E.S. LIMITED (REGISTERED NUMBER: SC185603)

BALANCE SHEET - continued
31ST MAY 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st August 2024 and were signed by:





Mr A Taylor - Director


A.T.E.S. LIMITED (REGISTERED NUMBER: SC185603)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024

1. STATUTORY INFORMATION

A.T.E.S. Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

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 NIL (2023 - 1 ).

A.T.E.S. LIMITED (REGISTERED NUMBER: SC185603)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st June 2023 10,180 1,403 11,583
Additions 66,379 489 66,868
Disposals (10,180 ) - (10,180 )
At 31st May 2024 66,379 1,892 68,271
DEPRECIATION
At 1st June 2023 8,821 1,039 9,860
Charge for year 14,368 214 14,582
Eliminated on disposal (9,048 ) - (9,048 )
At 31st May 2024 14,141 1,253 15,394
NET BOOK VALUE
At 31st May 2024 52,238 639 52,877
At 31st May 2023 1,359 364 1,723

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 102,945 102,945
VAT 170 314
Directors' current accounts 360,164 360,164
463,279 463,423

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 3,516 -
Corporation tax 25,084 66,903
28,600 66,903

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 36,034 -

A.T.E.S. LIMITED (REGISTERED NUMBER: SC185603)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st May 2024 and 31st May 2023:

2024 2023
£    £   
Mr A Taylor
Balance outstanding at start of year 360,164 300,949
Amounts advanced - 138,000
Amounts repaid - (78,785 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 360,164 360,164

The Director's Loan is interest free and there is no fixed repayment date.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
A.T.E.S. LIMITED (REGISTERED NUMBER: SC185603)

The following reproduces the text of the report prepared for the director 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 Director 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 A.T.E.S. Limited for the year ended 31st May 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of A.T.E.S. Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A.T.E.S. Limited and state those matters that we have agreed to state to the director of A.T.E.S. Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that A.T.E.S. 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 A.T.E.S. Limited. You consider that A.T.E.S. 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 A.T.E.S. 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.






Goldwells
Goldwells House
Grange Road
Peterhead
aberdeenshire
AB42 1WN


21st August 2024