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Company registration number: 04056781







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2024


ATC GROUP LIMITED






































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ATC GROUP LIMITED
 


 
COMPANY INFORMATION


Directors
G E Lord 
Dr S Huckvale 




Company secretary
J L Hedges



Registered number
04056781



Registered office
17 Perrywood Business Park
Honeycrock Lane

Redhill

Surrey

RH1 5JQ




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY









 


ATC GROUP LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


ATC GROUP LIMITED
REGISTERED NUMBER:04056781



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
31,118
36,609

Investments
 5 
110,000
110,000

  
141,118
146,609

Current assets
  

Debtors: amounts falling due within one year
 6 
613,670
656,218

Cash at bank and in hand
  
310
329

  
613,980
656,547

Creditors: amounts falling due within one year
 7 
-
(54,425)

Net current assets
  
 
 
613,980
 
 
602,122

Total assets less current liabilities
  
755,098
748,731

Provisions for liabilities
  

Other provisions
 8 
(111,250)
(96,250)

  
 
 
(111,250)
 
 
(96,250)

Net assets
  
643,848
652,481

Page 1

 


ATC GROUP LIMITED
REGISTERED NUMBER:04056781


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024

2024
2023
£
£

Capital and reserves
  

Allotted, called up and fully paid share capital
  
110,001
110,001

Profit and loss account
  
533,847
542,480

  
643,848
652,481


The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by by: 




G E Lord
Director

Date: 15 May 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


ATC GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

ATC Group Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Consolidation

In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by Section 398 of the Companies Act 2006 not to prepare group accounts.

 
2.3

Operating leases: the Company as lessor

Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.

Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15% reducing balance method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 


ATC GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.6

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial
assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans
to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Plant and machinery etc.

£



Cost or valuation


At 1 December 2023
198,756



At 30 November 2024

198,756



Depreciation


At 1 December 2023
162,147


Charge for the year
5,491



At 30 November 2024

167,638



Net book value



At 30 November 2024
31,118



At 30 November 2023
36,609

Page 4

 


ATC GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Fixed asset investments





Investments in group companies

£



Cost or valuation


At 1 December 2023
110,000



At 30 November 2024
110,000





6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
557,748
562,482

Other debtors
43,458
84,360

Prepayments and accrued income
12,464
9,376

613,670
656,218


Included in other debtors is a rent deposit of £36,220 (2023: £27,224) which is subject to legal charge.


7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
54,425

-
54,425



8.


Provisions





Dilapidations Provision

£





At 1 December 2023
96,250


Charged to profit or loss
15,000



At 30 November 2024
111,250

Page 5

 


ATC GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


Contingencies

The company is subject to a cross guarantee agreement with its subsidiary company.


10.


Commitments under operating leases

At 30 November 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
172,444
136,460

Later than 1 year and not later than 5 years
254,352
348,731

426,796
485,191


11.


Related party transactions

Included within debtors are the following transactions with directors.


2024
£

Balance outstanding at start of year
-
Amounts advanced
9,442
Amounts repaid
(7,497)
Balance outstanding at the end of the year
1,945

No interest is being charged on this loan. The loan is repayable on demand.

 
Page 6