Atlas Consultancy Group Ltd - Filleted accounts

Registered number

13674242

Atlas Consultancy Group Ltd

Filleted Accounts

31 March 2026

Atlas Consultancy Group Ltd
Registered number:		13674242
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		216,558			238,114

Current assets
Debtors	4	185,151			172,438
Cash at bank and in hand		623,288			502,129
		808,439			674,567

Creditors: amounts falling due within one year	5	(178,367)			(235,257)

Net current assets			630,072			439,310

Total assets less current liabilities			846,630			677,424

Creditors: amounts falling due after more than one year	6		(98,603)			(120,107)



Net assets			748,027			557,317

Capital and reserves
Called up share capital			11			11
Profit and loss account			748,016			557,306

Shareholders' funds			748,027			557,317

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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.




Chris Hastings
Director
Approved by the board on 6 May 2026

Atlas Consultancy Group Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			over 7 years
	Plant and machinery			25% reducing balance
	Motor vehicles			20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	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.

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


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					9		5


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	12,083		96,234		212,192		320,509
	Additions	695		44,950		-		45,645
	At 31 March 2026	12,778		141,184		212,192		366,154

	Depreciation
	At 1 April 2025	1,726		38,231		42,438		82,395
	Charge for the year	1,826		31,424		33,951		67,201
	At 31 March 2026	3,552		69,655		76,389		149,596

	Net book value
	At 31 March 2026	9,226		71,529		135,803		216,558
	At 31 March 2025	10,357		58,003		169,754		238,114


4	Debtors					2026		2025
£							£

	Trade debtors					182,033		172,438
	Other debtors					3,118		-
						185,151		172,438


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					21,514		21,514
	Trade creditors					6,961		32,188
	Taxation and social security costs					122,258		124,106
	Other creditors					27,634		57,449
						178,367		235,257


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					98,603		120,107


7	Other information

	Atlas Consultancy Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit A, Abacus House
	Jubilee Court
	Copgrove
	North Yorkshire
	HG3 3TB