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REGISTERED NUMBER: 04771324 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Atlas Green Limited

Atlas Green Limited (Registered number: 04771324)






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


Atlas Green Limited

Company Information
for the year ended 31 December 2023







DIRECTOR: A Ryder





SECRETARY: Mrs C G Ryder





REGISTERED OFFICE: Yard 18 Smithies Mills
Bradford Road
Batley
WF17 8NN





REGISTERED NUMBER: 04771324 (England and Wales)





ACCOUNTANTS: Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ

Atlas Green Limited (Registered number: 04771324)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 310,777 173,237
310,777 173,237

CURRENT ASSETS
Stocks 5,000 4,500
Debtors 6 625,351 469,472
Cash at bank and in hand 178,836 171,174
809,187 645,146
CREDITORS
Amounts falling due within one year 7 357,778 370,183
NET CURRENT ASSETS 451,409 274,963
TOTAL ASSETS LESS CURRENT
LIABILITIES

762,186

448,200

CREDITORS
Amounts falling due after more than one
year

8

(66,384

)

(24,951

)

PROVISIONS FOR LIABILITIES (70,415 ) (43,183 )
NET ASSETS 625,387 380,066

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 625,287 379,966
625,387 380,066

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 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.

Atlas Green Limited (Registered number: 04771324)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 September 2024 and were signed by:





A Ryder - Director


Atlas Green Limited (Registered number: 04771324)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Atlas Green 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 from specialist commercial landscaping and maintenance.

Goodwill
Goodwill is measured at cost less any accumulated amortisation and accumulated impairment losses.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Hire purchase and leasing commitments
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 25 (2022 - 20 ) .

Atlas Green Limited (Registered number: 04771324)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 35,000
AMORTISATION
At 1 January 2023
and 31 December 2023 35,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 274,004 - 112,760 10,241 397,005
Additions 30,002 31,730 130,595 5,131 197,458
Disposals - - (51,465 ) - (51,465 )
At 31 December 2023 304,006 31,730 191,890 15,372 542,998
DEPRECIATION
At 1 January 2023 136,213 - 78,570 8,985 223,768
Charge for year 23,964 2,611 19,036 1,492 47,103
Eliminated on disposal - - (38,650 ) - (38,650 )
At 31 December 2023 160,177 2,611 58,956 10,477 232,221
NET BOOK VALUE
At 31 December 2023 143,829 29,119 132,934 4,895 310,777
At 31 December 2022 137,791 - 34,190 1,256 173,237

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 523,122 377,324
Other debtors 102,229 92,148
625,351 469,472

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 20 9,890
Hire purchase contracts 64,982 4,750
Trade creditors 155,432 132,681
Taxation and social security 87,512 98,359
Other creditors 49,832 124,503
357,778 370,183

Atlas Green Limited (Registered number: 04771324)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans - 24,951
Hire purchase contracts 66,384 -
66,384 24,951

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
A Ryder
Balance outstanding at start of year 2,181 (905 )
Amounts advanced 90,658 92,892
Amounts repaid (89,440 ) (89,806 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,399 2,181