REGISTERED NUMBER: 08661936 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Atlas Estate Agents Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J Le Brocq

REGISTERED OFFICE:

2 Allerton Road

Liverpool

Merseyside

L18 1LN

REGISTERED NUMBER:

08661936 (England and Wales)

ACCOUNTANTS:

Douglas Fairless Partnership

Seymour Chambers

92 London Road

Liverpool

Merseyside

L3 5NW

FIXED ASSETS

Tangible assets

4

363,529

369,231

CURRENT ASSETS

Debtors

196,676

314,133

Cash at bank and in hand

286,073

43,953

482,749

358,086

CREDITORS

Amounts falling due within one year

198,183

125,329

NET CURRENT ASSETS

284,566

232,757

TOTAL ASSETS LESS CURRENT LIABILITIES

648,095

601,988

CREDITORS

Amounts falling due after more than one year

(104,958

)

(104,958

)

PROVISIONS FOR LIABILITIES

(29,760

)

(29,978

)

NET ASSETS

513,377

467,052

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

513,275

466,950

SHAREHOLDERS' FUNDS

513,377

467,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

M J Le Brocq - Director

1.	STATUTORY INFORMATION

Atlas Estate Agents Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

439,342

Additions

24,013

At 31 August 2025

463,355

DEPRECIATION

At 1 September 2024

70,111

Charge for year

29,715

At 31 August 2025

99,826

NET BOOK VALUE

At 31 August 2025

363,529

At 31 August 2024

369,231

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

M J Le Brocq

Balance outstanding at start of year

215,331

248,334

Amounts advanced

119,392

779,933

Amounts repaid

(204,441

)

(812,936

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

130,282

215,331

The loans were unsecured, repayable on demand and 2.5% interest was charged on the average balance of the loan.