A T S PROPERTY SCOTLAND LIMITED

Registered Number: SC763728 A T S PROPERTY SCOTLAND LIMITED
Balance Sheet
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		671		-
Current assets	669		1
Creditors: amount falling due within one year	(848)		-
Net current assets		(179)		1
Total assets less current liabilities		492		1
Net assets		492		1


Capital and reserves		492		1

NOTES TO THE ACCOUNTS

General Information

A T S PROPERTY SCOTLAND LIMITED is a private company, limited by shares, registered in Scotland, registration number SC763728, registration address 10 Mill Wynd, Ayr, KA7 1TS.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	-	-
Additions	895	895
Disposals	-	-
At 31 March 2025	895	895
Depreciation
At 01 April 2024	-	-
Charge for year	224	224
On disposals	-	-
At 31 March 2025	224	224
Net book values
Closing balance as at 31 March 2025	671	671
Opening balance as at 01 April 2024	-	-

3.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 22 December 2025 and were signed by:

--------------------------------
Andrew Thomas Mitchell SHEARER
Director


Registered Number: SC763728
Scotland
A T S PROPERTY SCOTLAND LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025