Acorah Software Products - Accounts Production 16.7.461 false true true 31 December 2023 1 August 2023 false 1 January 2024 31 December 2024 31 December 2024 SC481878 Gildo Plate Luca Plate iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC481878 2023-12-31 SC481878 2024-12-31 SC481878 2024-01-01 2024-12-31 SC481878 frs-core:CurrentFinancialInstruments 2024-12-31 SC481878 frs-core:Non-currentFinancialInstruments 2024-12-31 SC481878 frs-core:FurnitureFittings 2024-12-31 SC481878 frs-core:FurnitureFittings 2024-01-01 2024-12-31 SC481878 frs-core:FurnitureFittings 2023-12-31 SC481878 frs-core:PlantMachinery 2024-12-31 SC481878 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC481878 frs-core:PlantMachinery 2023-12-31 SC481878 frs-core:ShareCapital 2024-12-31 SC481878 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC481878 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC481878 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC481878 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC481878 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC481878 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC481878 frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC481878 frs-core:UnlistedNon-exchangeTraded 2023-12-31 SC481878 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 SC481878 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC481878 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 SC481878 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC481878 frs-bus:Director1 2024-01-01 2024-12-31 SC481878 frs-bus:Director2 2024-01-01 2024-12-31 SC481878 frs-countries:Scotland 2024-01-01 2024-12-31 SC481878 2023-07-31 SC481878 2023-12-31 SC481878 2023-08-01 2023-12-31 SC481878 frs-core:CurrentFinancialInstruments 2023-12-31 SC481878 frs-core:Non-currentFinancialInstruments 2023-12-31 SC481878 frs-core:ShareCapital 2023-12-31 SC481878 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC481878
ATS Atlas Travel Solutions Scotland and Ireland Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Prime Numbers
Chartered Accountants
1 Lochrin Square
92 Fountainbridge
Edinburgh
EH3 9QA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC481878
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,207 157,023
Investments 5 55,043 55,043
113,250 212,066
CURRENT ASSETS
Debtors 6 595,258 280,358
Cash at bank and in hand 734,455 864,219
1,329,713 1,144,577
Creditors: Amounts Falling Due Within One Year 7 (572,056 ) (584,644 )
NET CURRENT ASSETS (LIABILITIES) 757,657 559,933
TOTAL ASSETS LESS CURRENT LIABILITIES 870,907 771,999
Creditors: Amounts Falling Due After More Than One Year 8 (83,315 ) (133,333 )
NET ASSETS 787,592 638,666
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account 787,587 638,661
SHAREHOLDERS' FUNDS 787,592 638,666
Page 1
Page 2
For the year ending 31 December 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Luca Plate
Director
12/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ATS Atlas Travel Solutions Scotland and Ireland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC481878 . The registered office is 37 Shore, Edinburgh, EH6 6QU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Group accounts are not prepared as the group qualifies as small.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5 years straight line
Fixtures & Fittings 5 years straight line
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2023: 17)
23 17
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 33,691 492,669 526,360
As at 31 December 2024 33,691 492,669 526,360
Depreciation
As at 1 January 2024 32,683 336,654 369,337
Provided during the period 282 98,534 98,816
As at 31 December 2024 32,965 435,188 468,153
Net Book Value
As at 31 December 2024 726 57,481 58,207
As at 1 January 2024 1,008 156,015 157,023
5. Investments
Unlisted
£
Cost
As at 1 January 2024 55,043
As at 31 December 2024 55,043
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 55,043
As at 1 January 2024 55,043
Page 4
Page 5
6. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors 560,310 255,793
Prepayments and accrued income 22,168 16,205
Other debtors 6,230 -
VAT 6,550 8,360
595,258 280,358
7. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 55,394 88,232
Bank loans and overdrafts 50,000 50,000
Corporation tax 140,882 76,219
Other taxes and social security 25,213 16,410
Other creditors 61,186 190,030
Accruals and deferred income 239,381 163,753
572,056 584,644
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 December 2023
£ £
Bank loans 83,315 133,333
9. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 5 5
Page 5