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REGISTERED NUMBER: SC704009 (Scotland)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

Atlas Services Solutions (Scotland) Ltd

Atlas Services Solutions (Scotland) Ltd (Registered number: SC704009)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Atlas Services Solutions (Scotland) Ltd

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: S J Head
S A Leiper
C J Thomson





SECRETARY:





REGISTERED OFFICE: Pavilion 2
3 Dava Street
Glasgow
G51 2JA





REGISTERED NUMBER: SC704009 (Scotland)





ACCOUNTANTS: Burgoyne Carey
Chartered Accountants
Pavilion 2
3 Dava Street
Broomloan Road
Glasgow
G51 2JA

Atlas Services Solutions (Scotland) Ltd (Registered number: SC704009)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 138,860 66,300

CURRENT ASSETS
Debtors 5 630,686 409,771
Cash at bank and in hand 476,853 197,380
1,107,539 607,151
CREDITORS
Amounts falling due within one year 6 605,399 262,302
NET CURRENT ASSETS 502,140 344,849
TOTAL ASSETS LESS CURRENT
LIABILITIES

641,000

411,149

CREDITORS
Amounts falling due after more than one
year

7

(67,347

)

(48,043

)

PROVISIONS FOR LIABILITIES (34,715 ) -
NET ASSETS 538,938 363,106

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 538,838 363,006
538,938 363,106

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

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

Atlas Services Solutions (Scotland) Ltd (Registered number: SC704009)

BALANCE SHEET - continued
31 JULY 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 7 January 2025 and were signed on its behalf by:





S J Head - Director


Atlas Services Solutions (Scotland) Ltd (Registered number: SC704009)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Atlas Services Solutions (Scotland) Ltd 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.

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 represents amounts invoiced during the year net, exclusive of Value Added Tax.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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.

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 makes payments on behalf of employees into a money purchase pension scheme.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 6 ) .

Atlas Services Solutions (Scotland) Ltd (Registered number: SC704009)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 67,418
Additions 94,923
At 31 July 2024 162,341
DEPRECIATION
At 1 August 2023 1,118
Charge for year 22,363
At 31 July 2024 23,481
NET BOOK VALUE
At 31 July 2024 138,860
At 31 July 2023 66,300

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2023 67,418
Additions 94,923
At 31 July 2024 162,341
DEPRECIATION
At 1 August 2023 1,118
Charge for year 22,363
At 31 July 2024 23,481
NET BOOK VALUE
At 31 July 2024 138,860
At 31 July 2023 66,300

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 630,686 409,771

Atlas Services Solutions (Scotland) Ltd (Registered number: SC704009)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 26,421 14,369
Trade creditors 339,245 114,893
Taxation and social security 176,959 106,514
Other creditors 62,774 26,526
605,399 262,302

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 67,347 48,043

8. RELATED PARTY DISCLOSURES

Included in turnover are sales to related companies of £171,790.