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Company Registration No. 14312376 (England and Wales)
ATLAS RETAILERS LTD Unaudited accounts for the year ended 31 August 2025
ATLAS RETAILERS LTD Unaudited accounts Contents
Page
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ATLAS RETAILERS LTD Company Information for the year ended 31 August 2025
Director
Sajikumar Muthiah
Company Number
14312376 (England and Wales)
Registered Office
Mid Glam Service Station Canal Road Aberdare Mid Glamorgan CF44 0AG Wales
Accountants
IRTS Business Solutions Limited 209 The Heights Northolt Middlesex UB5 4BX
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ATLAS RETAILERS LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
64,190 
- 
Tangible assets
64,265 
- 
128,455 
- 
Current assets
Inventories
260,520 
50,637 
Debtors
34,335 
1,604 
Cash at bank and in hand
59,323 
9,319 
354,178 
61,560 
Creditors: amounts falling due within one year
(394,321)
(49,884)
Net current (liabilities)/assets
(40,143)
11,676 
Net assets
88,312 
11,676 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
88,212 
11,576 
Shareholders' funds
88,312 
11,676 
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 4 November 2025 and were signed on its behalf by
Sajikumar Muthiah Director Company Registration No. 14312376
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ATLAS RETAILERS LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
ATLAS RETAILERS LTD is a private company, limited by shares, registered in England and Wales, registration number 14312376. The registered office is Mid Glam Service Station, Canal Road, Aberdare, Mid Glamorgan, CF44 0AG, Wales.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2024
- 
Additions
67,568 
At 31 August 2025
67,568 
Amortisation
At 1 September 2024
- 
Charge for the year
3,378 
At 31 August 2025
3,378 
Net book value
At 31 August 2025
64,190 
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ATLAS RETAILERS LTD Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 September 2024
- 
Additions
71,405 
At 31 August 2025
71,405 
Depreciation
Charge for the year
7,140 
At 31 August 2025
7,140 
Net book value
At 31 August 2025
64,265 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
23,735 
- 
Other debtors
10,600 
1,604 
34,335 
1,604 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,604 
342 
Trade creditors
152,916 
6,421 
Amounts owed to group undertakings and other participating interests
164,397 
- 
Taxes and social security
19,884 
4,070 
Loans from directors
51,420 
37,651 
Accruals
3,100 
1,400 
394,321 
49,884 
8
Average number of employees
During the year the average number of employees was 9 (2024: 6).
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