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ATMOS Group Ltd
Annual Report and Unaudited Financial Statements
for the Period from 4 June 2024 to 31 March 2025
Registration number: 15761347

ATMOS Group Ltd

Contents

Statement of financial position | 1
Notes to the Unaudited Financial Statements | 2 to 3

ATMOS Group Ltd

(Registration number: 15761347)
Statement of financial position as at 31 March 2025

| Note | 2025 £
Fixed assets |  |
Investments | 4 | 4
Current assets |  |
Debtors | 5 | 2,710
Creditors: Amounts falling due within one year | 6 | (2,712)
Net current liabilities |  | (2)
Net assets |  | 2
Capital and reserves |  |
Called up share capital | 7 | 2
Shareholders' funds |  | 2

For the financial period ending 31 March 2025 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 period 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 14 May 2025 and signed on its behalf by:

......................................... Mr S Wilkinson Director

ATMOS Group Ltd

Notes to the Unaudited Financial Statements for the Period from 4 June 2024 to 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Flat 3
51 The Drive
Hove
BN3 3PF

These financial statements were authorised for issue by the Board on 14 May 2025.

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 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 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.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

ATMOS Group Ltd

Notes to the Unaudited Financial Statements for the Period from 4 June 2024 to 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4 | Investments

| 2025 £
Investments in subsidiaries | 4

Subsidiaries | £
Cost or valuation
Additions | 4
Provision
Carrying amount
At 31 March 2025 | 4

5 | Debtors

Current | Note | 2025 £
Amounts owed by related parties |  | 2,710
|  | 2,710

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Other creditors | 2,712

7 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 2 | 2