IRIS Accounts Production v24.3.0.553 04799793 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh047997932023-03-31047997932024-03-31047997932023-04-012024-03-31047997932022-03-31047997932022-04-012023-03-31047997932023-03-3104799793ns15:EnglandWales2023-04-012024-03-3104799793ns14:PoundSterling2023-04-012024-03-3104799793ns10:Director12023-04-012024-03-3104799793ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3104799793ns10:SmallEntities2023-04-012024-03-3104799793ns10:AuditExemptWithAccountantsReport2023-04-012024-03-3104799793ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3104799793ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3104799793ns10:FullAccounts2023-04-012024-03-310479979312023-04-012024-03-3104799793ns10:Director22023-04-012024-03-3104799793ns10:Director32023-04-012024-03-3104799793ns10:CompanySecretary12023-04-012024-03-3104799793ns10:RegisteredOffice2023-04-012024-03-3104799793ns5:CurrentFinancialInstruments2024-03-3104799793ns5:CurrentFinancialInstruments2023-03-3104799793ns5:Non-currentFinancialInstruments2024-03-3104799793ns5:Non-currentFinancialInstruments2023-03-3104799793ns5:ShareCapital2024-03-3104799793ns5:ShareCapital2023-03-3104799793ns5:CapitalRedemptionReserve2024-03-3104799793ns5:CapitalRedemptionReserve2023-03-3104799793ns5:RetainedEarningsAccumulatedLosses2024-03-3104799793ns5:RetainedEarningsAccumulatedLosses2023-03-3104799793ns5:NetGoodwill2023-04-012024-03-3104799793ns5:ShortLeaseholdAssetsns5:LandBuildings2023-04-012024-03-3104799793ns5:PlantMachinery2023-04-012024-03-3104799793ns5:FurnitureFittings2023-04-012024-03-3104799793ns5:MotorVehicles2023-04-012024-03-3104799793ns5:NetGoodwill2023-03-3104799793ns5:NetGoodwill2024-03-3104799793ns5:NetGoodwill2023-03-3104799793ns5:ShortLeaseholdAssetsns5:LandBuildings2023-03-3104799793ns5:PlantMachinery2023-03-3104799793ns5:FurnitureFittings2023-03-3104799793ns5:MotorVehicles2023-03-3104799793ns5:ShortLeaseholdAssetsns5:LandBuildings2024-03-3104799793ns5:PlantMachinery2024-03-3104799793ns5:FurnitureFittings2024-03-3104799793ns5:MotorVehicles2024-03-3104799793ns5:ShortLeaseholdAssetsns5:LandBuildings2023-03-3104799793ns5:PlantMachinery2023-03-3104799793ns5:FurnitureFittings2023-03-3104799793ns5:MotorVehicles2023-03-3104799793ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-03-3104799793ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-03-3104799793ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-04-012024-03-3104799793ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-03-3104799793ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3104799793ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 04799793 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Atmosclear Building Services Limited

Atmosclear Building Services Limited (Registered number: 04799793)






Contents of the Financial Statements
for the Year Ended 31 March 2024




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 2024







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 2024 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


5 November 2024

Atmosclear Building Services Limited (Registered number: 04799793)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 3,500
Tangible assets 5 28,308 35,246
28,308 38,746

CURRENT ASSETS
Debtors 6 149,158 84,498
Cash at bank and in hand 124,163 182,351
273,321 266,849
CREDITORS
Amounts falling due within one year 7 180,433 171,095
NET CURRENT ASSETS 92,888 95,754
TOTAL ASSETS LESS CURRENT
LIABILITIES

121,196

134,500

CREDITORS
Amounts falling due after more than one
year

8

(22,529

)

(45,575

)

PROVISIONS FOR LIABILITIES (7,501 ) (7,947 )
NET ASSETS 91,166 80,978

CAPITAL AND RESERVES
Called up share capital 500 500
Capital redemption reserve 500 500
Retained earnings 90,166 79,978
SHAREHOLDERS' FUNDS 91,166 80,978

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2024 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 2024

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 2024

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 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 280,000
AMORTISATION
At 1 April 2023 276,500
Charge for year 3,500
At 31 March 2024 280,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 3,500

Atmosclear Building Services Limited (Registered number: 04799793)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2023 7,150 27,949 12,853 33,355 81,307
Additions - 6,085 1,069 13,245 20,399
Disposals - (13,425 ) - (20,662 ) (34,087 )
At 31 March 2024 7,150 20,609 13,922 25,938 67,619
DEPRECIATION
At 1 April 2023 5,720 15,538 4,149 20,654 46,061
Charge for year 1,430 2,949 1,466 4,390 10,235
Eliminated on disposal - (9,673 ) - (7,312 ) (16,985 )
At 31 March 2024 7,150 8,814 5,615 17,732 39,311
NET BOOK VALUE
At 31 March 2024 - 11,795 8,307 8,206 28,308
At 31 March 2023 1,430 12,411 8,704 12,701 35,246

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2023 33,355
Transfer to ownership (21,292 )
At 31 March 2024 12,063
DEPRECIATION
At 1 April 2023 20,653
Charge for year 1,638
Transfer to ownership (14,044 )
At 31 March 2024 8,247
NET BOOK VALUE
At 31 March 2024 3,816
At 31 March 2023 12,702

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 123,154 64,946
Other debtors 26,004 19,552
149,158 84,498

Atmosclear Building Services Limited (Registered number: 04799793)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 20,551 20,551
Hire purchase contracts (see note 9) 1,480 5,263
Trade creditors 53,600 44,096
Taxation and social security 86,197 83,799
Other creditors 18,605 17,386
180,433 171,095

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 22,529 42,815
Hire purchase contracts (see note 9) - 2,159
Other creditors - 601
22,529 45,575

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 £55,652 (2023: £52,247), of which £31,753 (2023: £36,559) is due within one year.

10. RELATED PARTY DISCLOSURES

The company owed £288 (2023: was owed £1,492) to the directors at the year end. The loans are interest free, unsecured and repayable on demand.