AT THE MARKET LIMITED

Company Registration Number
SC499563
(Scotland)

Private limited company limited by shares
Registered office: 20 Tennant Street, Edinburgh, EH6 5ND, Scotland

Audit Exempt Micro-Entity Accounts

For the Year Ended 31 March 2026

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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AT THE MARKET LIMITED

Contents

Balance Sheet 3
Statement of Compliance 4
Notes to the Financial Statements 5-7
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AT THE MARKET LIMITED

Balance sheet

As at 31 March 2026

2026
£		 2025
£
Fixed assets 2,540 10,351
 
Current assets 229,581 227,239
Creditors: amounts falling due within one year (22,184) (25,206)
Net current assets (liabilities) 207,397 202,033
Total assets less current liabilities 209,937 212,384
Provisions for liabilities (53,500) (43,500)
 
Total net assets (liabilities) 156,437 168,884
 
Capital and reserves 156,437 168,884
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AT THE MARKET LIMITED

Balance sheet continued

For the year ending 31 March 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 21 May 2026.

ROSEBURGH, Sara
Director

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AT THE MARKET LIMITED

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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AT THE MARKET LIMITED

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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AT THE MARKET LIMITED

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 5

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