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Company Registration No. 13230125 (England and Wales)
ATGAS Limited Unaudited accounts for the year ended 31 January 2025
ATGAS Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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ATGAS Limited Company Information for the year ended 31 January 2025
Directors
Marc Robert Crosbie Nicola Elena Matterson
Company Number
13230125 (England and Wales)
Registered Office
19 Leeside York North Yorkshire YO24 2PS England
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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ATGAS Limited Accountants' report
Accountants' report to the board of directors of ATGAS Limited on the preparation of the unaudited statutory accounts for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ATGAS Limited for the year ended 31 January 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of ATGAS Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of ATGAS Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ATGAS Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ATGAS Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of ATGAS Limited. You consider that ATGAS Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ATGAS Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 1 October 2025
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ATGAS Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4
259,999 
259,999 
Current assets
Cash at bank and in hand
2,113 
3,922 
Creditors: amounts falling due within one year
5
(66,461)
(65,381)
Net current liabilities
(64,348)
(61,459)
Total assets less current liabilities
195,651 
198,540 
Creditors: amounts falling due after more than one year
6
(185,045)
(185,046)
Provisions for liabilities
Deferred tax
7
(3,107)
(3,829)
Net assets
7,499 
9,665 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
55,108 
55,108 
Profit and loss account
(47,709)
(45,543)
Shareholders' funds
7,499 
9,665 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2025 and were signed on its behalf by
Marc Robert Crosbie Director Company Registration No. 13230125
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ATGAS Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
ATGAS Limited is a private company, limited by shares, registered in England and Wales, registration number 13230125. The registered office is 19 Leeside, York, North Yorkshire, YO24 2PS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2025 
£ 
Fair value at 1 February 2024
259,999 
At 31 January 2025
259,999 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
65,546 
64,706 
Accruals
915 
675 
66,461 
65,381 
- 6 -
ATGAS Limited Notes to the Accounts for the year ended 31 January 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
185,045 
185,046 
Aggregate of amounts that fall due for payment after five years
185,045 
185,046 
Included in long term creditors is a bank loan secured on the investment property. A personal guarantee has been provided.
7
Deferred taxation
2025 
2024 
£ 
£ 
Revaluation of investment property
18,369 
18,369 
Tax losses carried forward
(15,262)
(14,540)
3,107 
3,829 
2025 
2024 
£ 
£ 
Provision at start of year
3,829 
- 
(Credited)/charged to the profit and loss account
(722)
3,829 
Provision at end of year
3,107 
3,829 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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