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REGISTERED NUMBER: 07053806 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Atmosphere Environmental Limited

Atmosphere Environmental Limited (Registered number: 07053806)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Atmosphere Environmental Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: J C Gallagher
T G Gallagher





SECRETARY:





REGISTERED OFFICE: Unit 10F
Top Land Country Business Park
Cragg Vale
Hebden Bridge
West Yorkshire
HX7 5RW





REGISTERED NUMBER: 07053806 (England and Wales)





ACCOUNTANTS: Andrew Cooper & Company
Chartered Accountants
650 Anlaby Road
Kingston upon Hull
East Yorkshire
HU3 6UU

Atmosphere Environmental Limited (Registered number: 07053806)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,205 8,770

CURRENT ASSETS
Stocks 26,200 18,400
Debtors 5 132,910 142,221
Cash at bank and in hand 164 58,345
159,274 218,966
CREDITORS
Amounts falling due within one year 6 112,993 157,933
NET CURRENT ASSETS 46,281 61,033
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,486

69,803

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 56,986 69,303
SHAREHOLDERS' FUNDS 57,486 69,803

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

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

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 1 April 2025 and were signed on its behalf by:





J C Gallagher - Director


Atmosphere Environmental Limited (Registered number: 07053806)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Atmosphere Environmental 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.

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 etc - 10% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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
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.

Atmosphere Environmental Limited (Registered number: 07053806)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 25,699
Additions 3,600
At 31 October 2024 29,299
DEPRECIATION
At 1 November 2023 16,929
Charge for year 1,165
At 31 October 2024 18,094
NET BOOK VALUE
At 31 October 2024 11,205
At 31 October 2023 8,770

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 23,292 102,264
Other debtors 109,618 39,957
132,910 142,221

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 1,275 -
Trade creditors 4,502 30,022
Taxation and social security 103,216 123,911
Other creditors 4,000 4,000
112,993 157,933

7. ULTIMATE CONTROLLING PARTY

The controlling party is T Gallagher & J Gallagher.