Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312023-10-02falsebuilding and industrial cleaning activities2truefalsefalse 15181660 2023-10-01 15181660 2023-10-02 2024-12-31 15181660 2023-01-01 2023-10-01 15181660 2024-12-31 15181660 c:Director1 2023-10-02 2024-12-31 15181660 c:Director1 2024-12-31 15181660 c:Director2 2023-10-02 2024-12-31 15181660 c:Director2 2024-12-31 15181660 c:RegisteredOffice 2023-10-02 2024-12-31 15181660 d:PlantMachinery 2023-10-02 2024-12-31 15181660 d:PlantMachinery 2024-12-31 15181660 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-02 2024-12-31 15181660 d:MotorVehicles 2023-10-02 2024-12-31 15181660 d:MotorVehicles 2024-12-31 15181660 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-02 2024-12-31 15181660 d:FurnitureFittings 2023-10-02 2024-12-31 15181660 d:FurnitureFittings 2024-12-31 15181660 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-02 2024-12-31 15181660 d:OfficeEquipment 2023-10-02 2024-12-31 15181660 d:OfficeEquipment 2024-12-31 15181660 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-02 2024-12-31 15181660 d:OwnedOrFreeholdAssets 2023-10-02 2024-12-31 15181660 d:CurrentFinancialInstruments 2024-12-31 15181660 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15181660 d:ReportableOperatingSegment1 2023-10-02 2024-12-31 15181660 e:UnitedKingdom 2023-10-02 2024-12-31 15181660 d:ShareCapital 2023-10-02 2024-12-31 15181660 d:ShareCapital 2024-12-31 15181660 d:RetainedEarningsAccumulatedLosses 2023-10-02 2024-12-31 15181660 d:RetainedEarningsAccumulatedLosses 2024-12-31 15181660 c:OrdinaryShareClass1 2023-10-02 2024-12-31 15181660 c:OrdinaryShareClass1 2024-12-31 15181660 c:FRS102 2023-10-02 2024-12-31 15181660 c:Audited 2023-10-02 2024-12-31 15181660 c:FullAccounts 2023-10-02 2024-12-31 15181660 c:PrivateLimitedCompanyLtd 2023-10-02 2024-12-31 15181660 f:PoundSterling 2023-10-02 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15181660









ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
COMPANY INFORMATION


Directors
N J Earley 
R W Empson 




Registered number
15181660



Registered office
Riding Court House
Riding Court Road

Datchet

Slough

England

SL3 9JT




Independent auditors
Hillier Hopkins LLP
Chartered Accountants and Statutory Auditors

Ground Floor

45 Pall Mall

London

SW1Y 5JG





 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 

CONTENTS



Page
Strategic report
 
1 - 6
Directors' report
 
7 - 8
Independent auditors' report
 
9 - 12
Statement of comprehensive income
 
13
Statement of financial position
 
14
Statement of changes in equity
 
15
Notes to the financial statements
 
16 - 25


 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
STRATEGIC REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2024

Introduction and Overview
 
Atlas Cleaning Limited is a wholly owned subsidiary of Atlas FM Group Limited. In October 2024, Atlas FM Group transitioned to an Employee Ownership Trust (EOT) model, marking a pivotal milestone in our journey and placing the future of the business in the hands of the people who make it what it is.
Atlas Cleaning operates as one of the largest contract cleaning companies in the UK, providing national coverage with strong local presence. This structure allows us to deliver high quality, responsive and consistent services to more than 4,000 customers across over 6,500 sites.
We are proud to be part of a values driven group with a clear purpose: creating happiness for ourselves and others.
Employee Ownership
In October 2024, Atlas FM Group became an Employee Ownership Trust. The founders transferred ownership to the employees, ensuring the long term stewardship of the business and giving every colleague a direct stake in our shared future.
This move reflects our belief that sustainable success comes when the people delivering our services are trusted, empowered and rewarded. Under the EOT model, Atlas can take a genuinely long term view, focusing on culture, quality and care, rather than short term financial gain.
Employee ownership is strengthening engagement, retention and pride, and we are already seeing the cultural and commercial benefits this creates.
Business Review
The directors are pleased to report a year of strong growth and continued progress during the period ended 31 December 2024.
Turnover was £147,880,502
, reflecting the strength of our customer relationships and the effectiveness of our growth strategy. Growth was achieved through all four of our strategic channels:
• securing significant new contracts across multiple sectors
• delivering organic growth from our existing client base
• implementing annual price increases in line with National Living Wage and inflationary pressures
• successfully integrating acquired businesses into the Atlas Cleaning operation
These achievements demonstrate the resilience and adaptability of the business in a challenging external environment. We have maintained a strong financial position, underpinned by robust cost management and operational discipline, while continuing to invest in our people, systems and culture.
The transition to employee ownership has reinforced our long term outlook and strengthened our sense of shared accountability, purpose and pride.

Page 1

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

Financial Performance and Resilience
 
Turnover for the period was £147,880,502, with a gross profit of £5,090,164. This strong performance of growth reflects the combined impact of new business wins from the group, acquisitions, price uplifts and expansion of services delivered to existing clients.
The company has maintained a conservative financial model, operating with minimal fixed cost commitments, disciplined working capital management and strong cash generation. We have well established processes for negotiating statutory wage uplifts, including National Living Wage and employer National Insurance changes, into client contracts, protecting the long term sustainability of the business.
The directors consider turnover and gross margin to be the primary key performance indicators used to monitor the company’s performance. These are reviewed regularly alongside complementary operational measures including contract retention, client satisfaction and staff retention.
Future Developments and Strategy
The directors are confident about the future of Atlas Cleaning Limited and are excited by the opportunities ahead as part of the wider Atlas FM Group.
Our strategy for 2025 and beyond is focused on five key areas:
1. Accelerating growth through acquisitions
We have become industry leaders in our ability to identify, transact, integrate and create value, culturally and financially, from acquisitions. This capability has become a key differentiator for Atlas. We will continue to pursue strategic acquisitions where we can add scale, capability and cultural alignment.
2. Unlocking growth within our existing customer base
We have built an outstanding growth plan which includes realising opportunities for additional services and sites across the 4,000 customers we currently partner with. Alongside this, we are targeting new business within our key sectors, where our reputation for quality, performance and cultural alignment continues to give us a competitive edge.
3. Embedding a culture of high performance
Our focus on culture and performance is becoming a defining strength of Atlas. We have created business plans across all areas of the business that clearly define our vision, strategies and success measures to track our journey of high performance and operational excellence. In 2025, we are introducing one to one Work Chats for all management and administration roles to develop capability, support wellbeing, and drive accountability.
4. Driving progress on ESG and social impact
Our ESG team continue to lead meaningful improvements, particularly in environmental and social impact. We have 45 collaborative ESG plans in place with our largest customers and have reviewed all materials and consumables to consolidate on the most environmentally supportive products. We are also working with multiple UK charities to offer employment opportunities to disadvantaged groups including people who are homeless, refugees, and those leaving the care or prison systems.
5. Investing in technology and digital capability
We continue to invest in software and technology to support growth and engagement. In 2025 we will roll out our new MyAtlas App to all 14,000 employees. The app will act as an internal communications platform with built in recognition and survey tools, and will include language preferences to ensure accessibility and engagement for our diverse workforce. In addition, new finance and CRM systems will go live in 2025 to improve operational efficiency and business insight.
Our focus on culture as the foundation of growth
While we work with detailed budgets and forecasts internally, we do not publicly disclose financial growth targets. Our unwavering focus is on nurturing an outstanding culture, grounded in our purpose and values. We believe
Page 2

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

that when our people feel connected, trusted and supported to perform at their best, both personal development and financial growth will follow. This philosophy underpins every part of our strategy and remains central to our long term vision.
Principal risks and uncertainties
The directors regularly review the risks facing the business and have established systems and controls to monitor and manage these effectively. The company operates in a competitive, low margin industry and is exposed to external and operational risks. The principal risks and uncertainties faced by the company are set out below.
Wage inflation and legislative change
The National Living Wage has continued to rise and remains a significant cost pressure in our industry. We have robust processes to track wage movements, model their impact and engage early with clients to negotiate price adjustments. We also monitor wider legislative changes, including the forthcoming changes to employer National Insurance from April 2025, to ensure that any financial impact is anticipated and mitigated.
Credit risk
As a labour intensive business, maintaining strong cash flow is critical. We have a disciplined approach to credit control, supported by close collaboration between our operational and finance teams. We maintain clear credit limits, actively monitor payment terms and ensure swift action on any emerging debtor issues.
Technology and cyber risk
Our reliance on digital systems is increasing as we continue to invest in technology. We manage cyber risk through robust security protocols, regular system testing, staff training, and business continuity planning. We also work closely with external IT security specialists to ensure our controls remain current and effective.
Competitive pricing pressure
We continue to see some competitors bidding at unsustainably low prices within tender processes. While this does not align with our values or long term approach, it can create short term pricing pressure in parts of the market. We mitigate this risk by focusing on the value we deliver through quality, culture and long term partnership, which supports high client retention and reduces exposure to price led competition.
Labour availability
Labour availability and recruitment are not currently considered principal risks due to our low staff turnover and the high proportion of introductions and referrals from our existing colleagues.

Page 3

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

Section 172 Statement and ESG
 
The directors are fully aware of their duty under section 172 of the Companies Act 2006 to act, in good faith, in a way they consider would most likely promote the success of the company for the benefit of its members as a whole, while having regard to the interests of employees, customers, suppliers, the community and the environment, and the long term consequences of their decisions.
This statement sets out how the board has fulfilled these responsibilities during the year ended 31 December 2024.
Our People and Employee Voice
Atlas Cleaning employs more than 14,000 people across the UK. In 2024 we appointed a Director of Culture and Engagement to lead our cultural journey and ensure every colleague feels connected, valued and supported. We launched Wagestream, which allows colleagues to access a portion of their earned pay, build savings and access financial wellbeing tools, helping to reduce stress and improve financial resilience.
We also rolled out Work Chats across the organisation. These are structured one to one conversations between managers and their team members, powered by the OpenBlend platform, that focus on wellbeing, values and performance. They build trust, strengthen relationships and embed our culture in the pursuit of high performance. We celebrate colleagues through our Stars of Atlas recognition programme and actively track engagement through internal communications analytics and twice yearly employee Net Promoter Score surveys. In 2025 we will launch the MyAtlas app to all employees to further support engagement, recognition and communication, with language preferences to support our diverse workforce.
Culture and Values
Culture is our superpower. Our purpose is creating happiness for ourselves and others, and our values shape how we serve our customers and treat each other. We are implementing a Culture Belt framework to help every colleague become a Culture Black Belt, championing our values and inspiring others.
Environment and Sustainability
We hold ISO 14001 and ISO 27001 certifications and are proud to be Ecovadis Committed and FuturePlus Impact Certified. We track and manage our ESG progress through both Ecovadis and FuturePlus, ensuring continuous improvement and transparency. In 2024 we reviewed all materials and consumables, consolidating to the most environmentally supportive products. We have 45 collaborative ESG plans in place with our largest customers. From 2025 we will begin publishing carbon footprint data and year on year reduction targets as part of our commitment to transparent environmental reporting.
Social Impact and Communities
We are working with multiple UK charities to offer employment opportunities to disadvantaged groups including people who are homeless, refugees and those leaving the care or prison systems. This reflects our belief that business has a vital role to play in creating opportunities and lifting communities.
Suppliers and Customers
We select values aligned suppliers, build long term relationships and pay suppliers promptly. We work closely with our 4,000 customers to understand their needs, align our services and deliver consistent quality. This approach has earned us exceptional client loyalty and long standing partnerships.
Governance
Atlas Cleaning Limited has its own board of directors, which reports to the Atlas FM Group board. The Group board oversees strategy, risk and capital allocation across all subsidiaries, while Atlas Cleaning’s board manages operational delivery, people and customer experience.
The Group board operates under the Wates Corporate Governance Principles for large private companies. An independent EOT Trustee Board holds a controlling interest in Atlas FM Group and represents the interests of all employee owners.
 
Page 4

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024


This governance structure ensures a balance of entrepreneurial drive, cultural stewardship and financial discipline.

Key Performance Indicators (KPIs)
The directors monitor a balanced set of financial and non-financial indicators to measure the company’s performance, ensure the delivery of its strategy and support long term decision making.
Our KPI framework reflects our belief that outstanding culture drives high performance. We track progress across three core pillars, loyalty, growth and wastage avoidance, supported by a broader set of operational and cultural metrics.
Loyalty
• Staff retention rates
• Client retention rates
• Employee Net Promoter Score, measured every six months
• Client Net Promoter Score, measured annually
Social Value and ESG
• Social value delivered using the TOMS framework
• Environmental progress tracked through Ecovadis and FuturePlus
• Stars of Atlas nominations
Health, Safety and Wellbeing
• Full health and safety reporting, including near misses and RIDDOR incidents
• Work Chat participation levels
Culture and Engagement
• Internal communication data, including number of posts and engagement levels
• Engagement with the MyAtlas app from 2025 onwards
Growth
• Growth from within, additional services and sites from existing customers
• New business growth, including pipeline size and conversion rates
• Monthly client audits, measuring service standards and overall perception
Financial Performance
• Results tracked at site, contract, region, sector and group level, with regular reporting on turnover, margin and profitability
These KPIs are reviewed regularly by the directors and senior leadership team. They provide insight into the health and trajectory of the business, ensuring that decisions are informed by both cultural and commercial performance.

Page 5

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

Going Concern
 
The directors have considered the company’s current financial position, forecasts and cash flow projections, taking into account reasonably possible changes in trading performance and the wider economic environment.
The business operates within the wider Atlas FM Group, which transitioned to employee ownership in October 2024. The Group has a strong balance sheet, a diversified customer base and a proven record of delivering sustainable growth.
Atlas Cleaning Limited continues to generate positive cash flows from its operations and has access to appropriate financial resources and support from the Group. The company maintains a prudent approach to cost management and does not carry significant fixed cost obligations or external borrowings.
After reviewing the company’s forecasts and projections, and having made appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.


This report was approved by the board on 1 October 2025 and signed on its behalf.



N J Earley
Director

Page 6

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
DIRECTORS' REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the period ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the period, after taxation, amounted to £230,153.

Dividends of £Nil have been declared in the period.

Directors

The directors who served during the period were:

N J Earley (appointed 2 October 2023)
R W Empson (appointed 2 October 2023)

Employee Involvement

The Company recognises the importance of good communications with its employees and considers the most effective form of communication regarding its activities, performance and plans is by way of informal discussions between management and other employees at a local level.
Disabled employees
It is the Company's policy to give disabled people full and fair consideration for all job vacancies for which they offer themselves as suitable candidates, having regard to their particular aptitudes and abilities. Training and career development opportunities are available to all employees and the company endeavours to retrain any member of staff who develops a disability while in the employment of the company.

Page 7

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsHillier Hopkins LLP, were proposed by the directors during the period and will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 1 October 2025 and signed on its behalf.
 





N J Earley
Director

Page 8

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 

Opinion


We have audited the financial statements of Atlas Cleaning Limited (formerly known as Atlas FM Services Limited) (the 'Company') for the period ended 31 December 2024, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the period then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 9

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED) (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 7, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 10

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED) (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below
the nature of the industry and sector, control environment and business performance including the
remuneration incentives and pressures of key management;
the primary responsibility for the prevention and detection of fraud rests with both those charged with
governance of the entity and management. We consider the results of our enquiries of management about
their own identification and assessment of the risks of irregularities;
any matters we identified having obtained and reviewed the Company’s documentation of their policies and
procedures relating to:

°identifying, evaluating and complying with laws and regulations and whether they were aware of any
instances of non-compliance;
°detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud;
°the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;

the matters discussed among the audit engagement team regarding how and where fraud might occur in the
financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.
We also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. We focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and relevant tax legislation.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Page 11

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED) (CONTINUED)



Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Michael Jacoby FCA (Senior statutory auditor)
for and on behalf of
Hillier Hopkins LLP
Chartered Accountants and Statutory Auditors
Ground Floor
45 Pall Mall
London
SW1Y 5JG

2 October 2025
Page 12

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 31 DECEMBER 2024

31 December
2024
Note
£

  

Turnover
 4 
147,880,502

Cost of sales
  
(142,790,338)

Gross profit
  
5,090,164

Administrative expenses
  
(4,860,011)

Operating profit
 5 
230,153

Profit for the financial period
  
230,153

Total comprehensive income for the period
  
230,153

The notes on pages 16 to 25 form part of these financial statements.

Page 13

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
REGISTERED NUMBER: 15181660

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Tangible assets
 10 
2,921,095

  
2,921,095

Current assets
  

Stocks
 11 
30,250

Debtors: amounts falling due within one year
 12 
3,405,237

Cash at bank and in hand
 13 
426

  
3,435,913

Creditors: amounts falling due within one year
 14 
(6,126,853)

Net current liabilities
  
 
 
(2,690,940)

Total assets less current liabilities
  
230,155

  

Net assets
  
230,155


Capital and reserves
  

Called up share capital 
 15 
2

Profit and loss account
 16 
230,153

  
230,155


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 October 2025.




N J Earley
Director

The notes on pages 16 to 25 form part of these financial statements.

Page 14

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period
-
230,153
230,153
Total comprehensive income for the period
-
230,153
230,153

Shares issued during the period
2
-
2


At 31 December 2024
2
230,153
230,155

The notes on pages 16 to 25 form part of these financial statements.

Page 15

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Atlas Cleaning Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Riding Court House, Riding Court Road, Datchet, Berkshire, England, SL3 9JT.
The company was incorporated on 2 October 2023 as Atlas FM Services Limited. On 1 July 2024, a special resolution was passed to change the company's name to Atlas Cleaning Limited. The certificate of incorporation on change of name was issued on 1 July 2024 by the Registrar.
The company's principal activity is that of an industrial cleaning contractor.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

  
2.2

Disclosures exemptions

The Company has taken exemption from providing a cashflow statement as it is included in the parent company's consolidated financial statements.
 

 
2.3

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d).
the requirement of Section 11 Financial Instrument.
 
This information is included in the consolidated financial statements of Atlas FM Group Limited as at 31 December 2024 and these financial statements may be obtained from Riding Court House, Riding Court Road, Datchet, Berkshire, England, SL3 9JT..
Page 16

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Going concern

The financial statements have been prepared on the going concern basis, which assumes the ability of the Company to continue its activities for the foreseeable future, being a period of not less than twelve months from the date of approval of these accounts.
The Company has a net current liability position of £2,712,548, however this is due to the company investing in fixed assets with a net book value of £2,921,095 at 31 December 2024. The directors have confirmed that group companies will continue to support the Company as required to allow the Company to continue in operation.
As such, the directors are satisfied that the going concern basis is appropriate for the preparation of these financial statements.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.6

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.

 
2.7

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.

Page 17

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%
Motor vehicles
-
25%
Fixtures and fittings
-
25%
Office equipment
-
25%

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.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Financial instruments

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual
Page 18

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.12
Financial instruments (continued)

arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 19

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In preparing these financial statements, the directors have had to make the following judgments in applying the above accounting policies that have had the most significant effect on the amount recognised in the financial statements:

1.Determine whether there are indicators of impairment of the Company’s tangible assets. Factors taken         into consideration in reaching such a decision include the economic viability and expected further financial performance of the assets.

2.Determine whether other debtors which mainly consist of amounts due from group undertakings are recoverable.

3.Tangible fixed assets are depreciated over their useful lives taking into account residual values,             where appropriate. The actual lives of the assets and residual values are assessed annually and may      vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.


4.


Turnover

An analysis of turnover by class of business is as follows:


31 December
2024
£

Sales
147,880,502

147,880,502


Analysis of turnover by country of destination:

31 December
2024
£

United Kingdom
147,880,502

147,880,502


Page 20

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Operating profit

The operating profit is stated after charging:

31 December
2024
£

Other operating lease rentals
318,093


6.


Auditors' remuneration

During the period, the Company obtained the following services from the Company's auditors:


31 December
2024
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
7,000

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.


7.


Employees




The Company has no employees other than the directors, who did not receive any remuneration.


8.


Directors' remuneration

Directors' remuneration during the period was £Nil.

Page 21

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

9.


Taxation


31 December
2024
£



Total current tax
-

Deferred tax

Total deferred tax
-


-

Factors affecting tax charge for the period

The tax assessed for the period is lower than the standard rate of corporation tax in the UK of 25%. The differences are explained below:

31 December
2024
£


Profit on ordinary activities before tax
230,153


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25%
57,539

Effects of:


Non-tax deductible amortisation of goodwill and impairment
4,318

Capital allowances for period in excess of depreciation
(117,021)

Utilisation of tax losses
55,164

Total tax charge for the period
-


Factors that may affect future tax charges

There are no significant factors which may materially affect future tax charges.

Page 22

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

10.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


Additions
905,242
65,868
-
87,193
1,058,303


Transfers intra group
2,955,817
3,397,044
29,106
903,874
7,285,841


Disposals
-
(37,538)
-
-
(37,538)



At 31 December 2024

3,861,059
3,425,374
29,106
991,067
8,306,606



Depreciation


Charge for the period
1,920,154
2,776,731
23,585
702,579
5,423,049


Disposals
-
(37,538)
-
-
(37,538)



At 31 December 2024

1,920,154
2,739,193
23,585
702,579
5,385,511



Net book value



At 31 December 2024
1,940,905
686,181
5,521
288,488
2,921,095


11.


Stocks

2024
£

Raw materials and consumables
30,250

30,250


The difference between the purchase price and their replacement cost is not material. 

Page 23

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

12.


Debtors

2024
£


Amounts owed by group undertakings
3,199,639

Other debtors
9,305

Prepayments and accrued income
196,293

3,405,237



13.


Cash and cash equivalents

2024
£

Cash at bank and in hand
426

426



14.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
2,554,019

Other taxation and social security
118,412

Accruals and deferred income
3,454,422

6,126,853



15.


Share capital

2024
£
Allotted, called up and fully paid


2 Ordinary shares of £1 each
2


On 2 October 2023, the company issued 2 Ordinary shares of £1 each for cash at par value.

Page 24

 
ATLAS CLEANING LIMITED (FORMERLY KNOWN AS ATLAS FM SERVICES LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

16.


Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.


17.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33: Related party disclosures from the requirement to disclose transactions with other wholly owned group companies on the grounds that consolidated financial statements are prepared by the ultimate parent company.


18.


Controlling party

The ultimate parent company is Atlas FM Group Limited, a company incorporated in England and Wales. The registered office of Atlas FM Group Limited is Riding Court House, Riding Court Road, Datchet, Berkshire, England, SL3 9JT. That Company has prepared consolidated group accounts for the year ended 31 December 2024. Consolidated accounts for Atlas FM Group Limited are available from Companies House, Crown Way, Cardiff, CF14 3UZ. This is the only company in the group which prepares consolidated accounts.
Up to 29 October 2024, the ultimate controlling parties were N J Earley and R W Empson, the directors.
On 29 October 2024, the Atlas FM Group Employee Ownership Trust purchased 100% of the share capital of Atlas FM Group Limited, to become the controlling party. The ultimate controlling party subsequently became Zedra Trust Company (Guernsey) Limited, which is the trustee of the Atlas FM Group Employee Ownership Trust.

 
Page 25