ATOM TECHNOLOGY SOLUTIONS LIMITED


Directors	BRYCE, David Alexander
	COWENS, Dean Trevor
	HUGHES, Leon
	MARSH, Andrew


Registered Address	1st Floor, East Suite St Ann's Quay
	122 Quayside
	Newcastle Upon Tyne
	NE1 3BD


Registered Number	13637305 (England and Wales)

Statement of Financial Position
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		182,512		37,418
			182,512		37,418
Current assets
Debtors		290,992		53,991
Cash at bank and on hand		261,474		339,094
		552,466		393,085
Creditors amounts falling due within one year		(381,383)		(276,110)
Net current assets (liabilities)			171,083		116,975
Total assets less current liabilities			353,595		154,393
Net assets			353,595		154,393
Capital and reserves
Called up share capital			10,001		10,001
Share premium			139,998		139,998
Profit and loss account			203,596		4,394
Shareholders' funds			353,595		154,393

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2025, and are signed on its behalf by:

HUGHES, Leon
Director
Registered Company No. 13637305

ATOM TECHNOLOGY SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	20
	Vehicles	25
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		10

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 March 24	60,520
	Additions	160,970
	Disposals	(2,481)
	At 28 February 25	219,009
	Depreciation and impairment
	At 01 March 24	23,102
	Charge for year	14,254
	On disposals	(859)
	At 28 February 25	36,497
	Net book value
	At 28 February 25	182,512
	At 29 February 24	37,418