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ATG INTERIOR & FURNITURE SOLUTIONS LTD

Registered Number
SC518179
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

ATG INTERIOR & FURNITURE SOLUTIONS LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

Todor Nikolov Gyurov
Aleksandra Nikolaeva Gyurova

Company Secretary

GYUROVA, Aleksandra

Registered Address

10 Montrose Road
Paisley
PA2 0LP

Registered Number

SC518179 (Scotland)
ATG INTERIOR & FURNITURE SOLUTIONS LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets361,7712,955
61,7712,955
Current assets
Debtors14,2289,872
Cash at bank and on hand15,05985,969
29,28795,841
Creditors amounts falling due within one year(4,545)(4,095)
Net current assets (liabilities)24,74291,746
Total assets less current liabilities86,51394,701
Net assets86,51394,701
Capital and reserves
Called up share capital22
Profit and loss account86,51194,699
Shareholders' funds86,51394,701
The financial statements were approved and authorised for issue by the Board of Directors on 5 February 2025, and are signed on its behalf by:
Aleksandra Nikolaeva Gyurova
Director
Todor Nikolov Gyurov
Director

Registered Company No. SC518179
ATG INTERIOR & FURNITURE SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. .
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 237,897
Additions59,555
At 31 October 2467,452
Depreciation and impairment
At 01 November 234,942
Charge for year739
At 31 October 245,681
Net book value
At 31 October 2461,771
At 31 October 232,955