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REGISTERED NUMBER: 08814148 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Ats Investment Ltd

Ats Investment Ltd (Registered number: 08814148)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ats Investment Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Miss A Tsvetkova





REGISTERED OFFICE: 13 Wharf House
1 West Street
Erith
Kent
DA8 1AE





REGISTERED NUMBER: 08814148 (England and Wales)





ACCOUNTANTS: Haywoods
Kevan Pilling House
1 Myrtle Street
Bolton
Lancashire
BL1 3AH

Ats Investment Ltd (Registered number: 08814148)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,608,915 6,372,567

CURRENT ASSETS
Debtors 5 17,120 17,120
Cash at bank 31,438 137,574
48,558 154,694
CREDITORS
Amounts falling due within one year 6 81,168 56,570
NET CURRENT (LIABILITIES)/ASSETS (32,610 ) 98,124
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,576,305

6,470,691

CREDITORS
Amounts falling due after more than one
year

7

(4,633,553

)

(4,730,053

)

PROVISIONS FOR LIABILITIES (247,477 ) (247,477 )
NET ASSETS 1,695,275 1,493,161

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Fair value reserve 8 1,041,061 1,041,061
Retained earnings 653,214 451,100
SHAREHOLDERS' FUNDS 1,695,275 1,493,161

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

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

The director acknowledges her 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.

Ats Investment Ltd (Registered number: 08814148)

Balance Sheet - continued
31 December 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 director and authorised for issue on 27 August 2024 and were signed by:





Miss A Tsvetkova - Director


Ats Investment Ltd (Registered number: 08814148)

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

1. STATUTORY INFORMATION

Ats Investment Ltd 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 as modified by the revaluation of certain assets.

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.

Computer equipment - 25%

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Ats Investment Ltd (Registered number: 08814148)

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 January 2023 6,372,567 947 6,373,514
Additions 236,348 - 236,348
At 31 December 2023 6,608,915 947 6,609,862
DEPRECIATION
At 1 January 2023
and 31 December 2023 - 947 947
NET BOOK VALUE
At 31 December 2023 6,608,915 - 6,608,915
At 31 December 2022 6,372,567 - 6,372,567

Cost or valuation at 31 December 2023 is represented by:

Land and
buildings
£   
Valuation in 2015 161,120
Valuation in 2016 33,319
Valuation in 2019 71,000
Valuation in 2022 1,023,099
Cost 5,320,377
6,608,915

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 17,120 17,120

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 78,288 53,930
Other creditors 2,880 2,640
81,168 56,570

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 4,633,553 4,730,053

Ats Investment Ltd (Registered number: 08814148)

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

8. RESERVES
Fair
value
reserve
£   
At 1 January 2023
and 31 December 2023 1,041,061

9. RELATED PARTY DISCLOSURES

The loans received are interest free and repayable on demand.