ATLANTIC TRANSLATIONS LIMITED


Director	Deborah Anne Buse


Company Secretary	Deborah Anne Buse


Registered Address	1 Lippell Drive
	Plymouth
	PL9 9EL


Registered Number	03956552 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		37		1,442
			37		1,442
Current assets
Debtors	4	35,004		30,889
Cash at bank and on hand		25,573		42,450
		60,577		73,339
Creditors amounts falling due within one year	5	(39,566)		(45,307)
Net current assets (liabilities)			21,011		28,032
Total assets less current liabilities			21,048		29,474
Provisions for liabilities	6		(7)		(274)
Net assets			21,041		29,200
Capital and reserves
Called up share capital			2		2
Profit and loss account			21,039		29,198
Shareholders' funds			21,041		29,200

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 14 October 2025, and are signed on its behalf by:

Deborah Anne Buse
Director
Registered Company No. 03956552

ATLANTIC TRANSLATIONS LIMITED

Notes to the Financial Statements
for the year ended 31 March 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.

	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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 (%)	Straight line (years)
Fixtures and fittings	15	-
Office Equipment	-	5

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		2

3.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	28,304	16,707	45,011
Disposals	(28,304)	(15,639)	(43,943)
At 31 March 25	-	1,068	1,068
Depreciation and impairment
At 01 April 24	28,304	15,265	43,569
Charge for year	-	6	6
On disposals	(28,304)	(14,240)	(42,544)
At 31 March 25	-	1,031	1,031
Net book value
At 31 March 25	-	37	37
At 31 March 24	-	1,442	1,442

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	33,558	28,831
Prepayments and accrued income	1,446	2,058
Total	35,004	30,889

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	15,437	22,796
Taxation and social security	11,271	17,063
Other creditors	12,858	5,448
Total	39,566	45,307

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	7	274
Total	7	274

7.	Related party transactions
	At the year end the company owed Atlantic Language Training Ltd, a company in which D Buse is also a director, £0 (2024 - £3,790). The company owed £11,801 to D Buse, director.