Registered number
03398241
ATC Services (UK) Limited
Filleted Accounts
31 December 2025

ATC Services (UK) Limited
Registered number: | 03398241
Statement of Financial Position
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 5 |  | 13,379 |  |  | 15,422
Cash at bank and in hand |  |  | 70,209 |  |  | 47,650
|  |  | 83,588 |  |  | 63,072
Creditors: amounts falling due within one year | 6 |  | (57,910) |  |  | (18,525)
Net current assets |  |  |  | 25,678 |  |  | 44,547
Net assets |  |  |  | 25,678 |  |  | 44,547
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 25,578 |  |  | 44,447
Shareholder's funds |  |  |  | 25,678 |  |  | 44,547
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T J Barton White
Director
Approved by the board on 13 April 2026
The notes on pages 9 to 13 form part of these Financial Statements.

ATC Services (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The Financial Statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
| The following principal accounting policies have been applied:
| Going concern
| The Company is entirely dependent on its parent company for its income. The Company's Statement of Financial Position as at 31 December 2025 and 2024 shows that the Company was clearly solvent with the ability to pay all its debts as they fell due. The parent company has access to banking and other finance facilities however to aid its working capital and financing requirements. The Director can confirm that the Company currently has sufficient resources to meet its debts as they fall due and he therefore considers that the Company is a going concern and has prepared the Financial Statements on that basis.
| Revenue
| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| Rendering of services
| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| ● the amount of revenue can be measured reliably;
| ● it is probable that the Company will receive the consideration due under the contract;
| ● the stage of completion of the contract at the end of the reporting period can be measured
| reliably, and;
| ● the costs incurred and the costs to complete the contract can be measured reliably.
| Debtors
| Short term debtors are measured at transaction price, less any impairment.
| Creditors
| Short term creditors are measured at the transaction price.
| Taxation
| Tax is recognised in the Statement of Comprehensive Income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
| Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| Foreign currency translation
| Functional and presentation currency: The Company's functional and presentational currency is UK Pound Sterling. Transactions and balances: Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income except when deferred in other comprehensive income as qualifying cash flow hedges.
| Operating leases: the company as a lessee
| Rentals paid under operating leases are charged to the Statement of Comprehensive Income on a straight line basis over the term of the lease.
| Pensions
| Defined contribution pension plan: The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
2 | Audit information and auditor's remuneration | 2025 |  | 2024
£ | £
| Fees payable to the Company's auditor for the audit of the Company's annual financial statements totalled |  | 4,000 |  | 3,800
|  |  |  |  |  | 4,000 |  | 3,800
| The audit report is unqualified.
| Senior statutory auditor: | Hassan Behcet
| Firm: | Duncan & Toplis Audit Limited
| Date of audit report: | 13 April 2026
3 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 5 |  | 5
4 | Director's remuneration | 2025 |  | 2024
£ | £
| Director's emoluments | 148,503 |  | 148,503
|  |  |  |  |  | 148,503 |  | 148,503
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | - |  | 2,058
| Other debtors | 13,379 |  | 13,364
|  |  |  |  |  | 13,379 |  | 15,422
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 658 |  | 299
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 45,116 |  | 5,863
| Taxation and social security costs | 6,621 |  | 6,728
| Other creditors | 5,515 |  | 5,635
|  |  |  |  |  | 57,910 |  | 18,525
7 | Share capital | 2025 |  | 2024
£ | £
| Allotted, called up and fully paid:
| Ordinary shares of £1 each | 100 |  | 100
|  |  |  |  |  | 100 |  | 100
8 | Other financial commitments
| At 31 December 2025, the Company had future minimum lease payments under non-cancellable operating leases as follows:
|  |  |  |  |  | 2025 |  | 2024
£ | £
| Not later than one year | 10,500 |  | 21,000
| Later than one year and not later than five years | - |  | 10,500
|  |  |  |  |  | 10,500 |  | 31,500
9 | Related party transactions
| The Company has taken advantage of the exemption under FRS 102 (1A) regarding the disclosure of transactions entered between two or more members of a group for wholly owned members of that group.
10 | Controlling party
| The immediate and ultimate parent undertaking is ATC Worldwide Limited, a company registered in the British Virgin Islands, of which the ultimate majority beneficial owner is T J Barton White.
11 | Other information
| ATC Services (UK) Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 23 Shackleton Court
| 2 Maritime Quay
| London
| E14 3QF

ATC Services (UK) Limited 03398241 false 2025-01-01 2025-12-31 2025-12-31 VT Final Accounts February 2026 T J Barton White No description of principal activity 03398241 2024-01-01 2024-12-31 03398241 core:WithinOneYear 2024-12-31 03398241 core:ShareCapital 2024-12-31 03398241 core:RetainedEarningsAccumulatedLosses 2024-12-31 03398241 core:AllPeriods 2024-12-31 03398241 2025-01-01 2025-12-31 03398241 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03398241 bus:Audited 2025-01-01 2025-12-31 03398241 bus:Director40 2025-01-01 2025-12-31 03398241 1 2025-01-01 2025-12-31 03398241 2 2025-01-01 2025-12-31 03398241 countries:England 2025-01-01 2025-12-31 03398241 bus:FRS102 2025-01-01 2025-12-31 03398241 bus:FilletedAccounts 2025-01-01 2025-12-31 03398241 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03398241 2025-12-31 03398241 core:WithinOneYear 2025-12-31 03398241 core:ShareCapital 2025-12-31 03398241 core:RetainedEarningsAccumulatedLosses 2025-12-31 03398241 core:AllPeriods 2025-12-31 03398241 2024-12-31 iso4217:GBP xbrli:pure