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REGISTERED NUMBER: 09812063 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Atorus Consult Limited

Atorus Consult Limited (Registered number: 09812063)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Atorus Consult Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: E Rendall





REGISTERED OFFICE: Hazeldene House
Shotton Colliery
Durham
DH6 2QB





REGISTERED NUMBER: 09812063 (England and Wales)





ACCOUNTANTS: SKS Bailey Group Limited
Wynyard Business Park
Wynyard Avenue
Billingham
Cleveland
TS22 5TB

Atorus Consult Limited (Registered number: 09812063)

Balance Sheet
30 November 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 3 1,477 2,753

CURRENT ASSETS
Debtors 4 39,916 57,779
Cash at bank and in hand 36,785 10,116
76,701 67,895
CREDITORS
Amounts falling due within one year 5 (30,344 ) (47,536 )
NET CURRENT ASSETS 46,357 20,359
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,834

23,112

CREDITORS
Amounts falling due after more than one year 6 - (10,998 )
NET ASSETS 47,834 12,114

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 47,734 12,014
47,834 12,114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Atorus Consult Limited (Registered number: 09812063)

Balance Sheet - continued
30 November 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 director and authorised for issue on 6 June 2025 and were signed by:





E Rendall - Director


Atorus Consult Limited (Registered number: 09812063)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. 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.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 3 ) .

Atorus Consult Limited (Registered number: 09812063)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

3. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2023 3,163 21,647 24,810
Additions - 833 833
Disposals - (138 ) (138 )
At 30 November 2024 3,163 22,342 25,505
DEPRECIATION
At 1 December 2023 2,838 19,219 22,057
Charge for year 303 1,668 1,971
At 30 November 2024 3,141 20,887 24,028
NET BOOK VALUE
At 30 November 2024 22 1,455 1,477
At 30 November 2023 325 2,428 2,753

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 17,808
Other debtors 13,045 4,345
Tax 6,515 6,515
Prepayments and accrued income 20,356 29,111
39,916 57,779

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 7,000
Trade creditors 1,123 15,049
Corporation tax 19,944 9,953
VAT 5,499 9,133
Other creditors 2,034 4,809
Directors' current accounts 384 297
Accruals and deferred income 1,360 1,295
30,344 47,536

Atorus Consult Limited (Registered number: 09812063)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years - 7,000
Other loans - 2-5 years - 3,998
- 10,998

7. RELATED PARTY DISCLOSURES

Included within debtors is an amount due from Atorus Consult (Durham) Limited, a company which shares a director with this company totalling £13,045 (2023: £4,345).