Company Registration No. 7903381 (England and Wales)
Atom Trading Limited
Unaudited accounts
for the year ended 31 March 2026
Atom Trading Limited
Unaudited accounts
Contents
Atom Trading Limited
Company Information
for the year ended 31 March 2026
Directors
Mr Tom Dollar
Mrs Amy Dollar
Company Number
7903381 (England and Wales)
Registered Office
14 Edginswell Lane
Kingskerswell
Newton Abbot
Devon
TQ12 5LU
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons)
South Devon Accounting Ltd
6 Orchard Close
Ogwell
Newton Abbot
TQ12 6AL
Atom Trading Limited
Statement of financial position
as at 31 March 2026
Tangible assets
8,764
10,536
Cash at bank and in hand
463,416
561,618
Creditors: amounts falling due within one year
(359,726)
(309,492)
Net current assets
320,067
354,616
Total assets less current liabilities
328,831
365,152
Provisions for liabilities
Deferred tax
(2,191)
(2,634)
Net assets
326,640
362,518
Called up share capital
2
2
Profit and loss account
326,638
362,516
Shareholders' funds
326,640
362,518
For the year ending 31 March 2026 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 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 of Directors and authorised for issue on 6 April 2026 and were signed on its behalf by
Mrs Amy Dollar
Director
Company Registration No. 7903381
Atom Trading Limited
Notes to the Accounts
for the year ended 31 March 2026
Atom Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 7903381. The registered office is 14 Edginswell Lane, Kingskerswell, Newton Abbot, Devon, TQ12 5LU.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance Basis
Computer equipment
33% Reducing Balance Basis
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Other
Atom Trading Limited
Notes to the Accounts
for the year ended 31 March 2026
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
1,522
55,709
57,231
At 31 March 2026
2,037
57,482
59,519
At 1 April 2025
425
46,270
46,695
Charge for the year
323
3,737
4,060
At 31 March 2026
748
50,007
50,755
At 31 March 2026
1,289
7,475
8,764
At 31 March 2025
1,097
9,439
10,536
Amounts falling due within one year
Trade debtors
216,377
102,490
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
141,494
152,825
Loans from directors
17,510
(17,151)
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 10 (2025: 10).