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Registration number: 07545238

ATG Services (England) Limited

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 27 February 2024

 

ATG Services (England) Limited

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 7

 

ATG Services (England) Limited

Company Information

Directors

Dr Mark McKinney

Mrs Rachel Sanders

Mr Peter Finch

Mrs Jacqueline McKinney

Mr Duncan James Sanders

Company secretary

Mr Scott McKinney

Registered office

Brewery House
High Street
Twford
Winchester
SO21 1RG

Accountants

Thomas Oliver and Associates Limited
Certified Public Accountants
1 Moygashel Mills Park
Dungannon
Co Tyrone
BT71 7DH

 

ATG Services (England) Limited

(Registration number: 07545238)
Abridged Balance Sheet as at 27 February 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,180

1,623

Current assets

 

Stocks

5

133,500

-

Debtors

6

185,849

145,046

Cash at bank and in hand

 

51,389

8,427

 

370,738

153,473

Creditors: Amounts falling due within one year

(316,165)

(138,128)

Net current assets

 

54,573

15,345

Total assets less current liabilities

 

55,753

16,968

Accruals and deferred income

 

(1,500)

(1,650)

Net assets

 

54,253

15,318

Capital and reserves

 

Called up share capital

7

1,000

1,000

Retained earnings

53,253

14,318

Shareholders' funds

 

54,253

15,318

For the financial year ending 27 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

 

ATG Services (England) Limited

(Registration number: 07545238)
Abridged Balance Sheet as at 27 February 2024

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 June 2024 and signed on its behalf by:
 

.........................................

Dr Mark McKinney

Director

.........................................

Mr Duncan James Sanders

Director

 

ATG Services (England) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 27 February 2024

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Brewery House
High Street
Twford
Winchester
SO21 1RG
England

These financial statements were authorised for issue by the Board on 11 June 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

ATG Services (England) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 27 February 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

ATG Services (England) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 27 February 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2023 - 5).

4

Tangible assets

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 28 February 2023

1,345

1,062

2,407

At 27 February 2024

1,345

1,062

2,407

Depreciation

At 28 February 2023

531

253

784

Charge for the year

337

106

443

At 27 February 2024

868

359

1,227

Carrying amount

At 27 February 2024

477

703

1,180

At 27 February 2023

814

809

1,623

5

Stocks

2024
£

2023
£

Work in progress

133,500

-

6

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

 

ATG Services (England) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 27 February 2024

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary A Shares of £1 each

500

500

500

500

Ordinary B Shares of £1 each

500

500

500

500

1,000

1,000

1,000

1,000

8

Dividends

Interim dividends paid

2024
£

2023
£

Interim dividend of £10.00 (2023 - £Nil) per each Ordinary A Shares

5,000

-

Interim dividend of £Nil per each Ordinary B Shares

-

-

5,000

-

9

Related party transactions

Summary of transactions with other related parties

Director and Shareholder
 Within project management expenses, £ 19,559 is in relation the related party