REGISTERED NUMBER: SC681332 (Scotland)

Financial Statements

for the Year Ended

30th November 2025

for

Alator Data Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

Mrs K Brown

D Brown

REGISTERED OFFICE:

67 Albert Street

Dundee

DD4 6NZ

REGISTERED NUMBER:

SC681332 (Scotland)

ACCOUNTANTS:

AWH

Chartered Certified Accountants

Fort Street House

63 Fort Street

Broughty Ferry

Dundee

Angus

DD5 2AB

FIXED ASSETS

Tangible assets

4

73,295

90,489

CURRENT ASSETS

Stocks

198,445

19,572

Debtors

5

59,956

145,600

Cash at bank

1,120

35,894

259,521

201,066

CREDITORS

Amounts falling due within one year

6

131,476

73,470

NET CURRENT ASSETS

128,045

127,596

TOTAL ASSETS LESS CURRENT LIABILITIES

201,340

218,085

CREDITORS

Amounts falling due after more than one year

7

(126,740

)

(81,365

)

PROVISIONS FOR LIABILITIES

(13,926

)

(17,193

)

NET ASSETS

60,674

119,527

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

60,574

119,427

60,674

119,527

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 11th May 2026 and were signed on its behalf by:

Mrs K Brown - Director

D Brown - Director

1.	STATUTORY INFORMATION

Alator Data Services Ltd is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery etc

-

33% on cost and 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st December 2024

4,047

145,009

1,064

Additions

-

1,257

-

At 30th November 2025

4,047

146,266

1,064

DEPRECIATION

At 1st December 2024

1,528

64,972

482

Charge for year

504

16,259

116

At 30th November 2025

2,032

81,231

598

NET BOOK VALUE

At 30th November 2025

2,015

65,035

466

At 30th November 2024

2,519

80,037

582

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st December 2024

13,995

6,529

170,644

Additions

-

802

2,059

At 30th November 2025

13,995

7,331

172,703

DEPRECIATION

At 1st December 2024

8,263

4,910

80,155

Charge for year

1,146

1,228

19,253

At 30th November 2025

9,409

6,138

99,408

NET BOOK VALUE

At 30th November 2025

4,586

1,193

73,295

At 30th November 2024

5,732

1,619

90,489

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

59,956

145,600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

23,217

-

Hire purchase contracts

14,865

14,865

Trade creditors

32,373

3,281

Taxation and social security

5,915

18,025

Other creditors

55,106

37,299

131,476

73,470

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

21,907

36,772

Other creditors

104,833

44,593

126,740

81,365

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Alator Data Services Ltd for the year ended 30th November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Alator Data Services Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Alator Data Services Ltd and state those matters that we have agreed to state to the Board of Directors of Alator Data Services Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Alator Data Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Alator Data Services Ltd. You consider that Alator Data Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Alator Data Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

AWH

Chartered Certified Accountants

Fort Street House

63 Fort Street

Broughty Ferry

Dundee

Angus

DD5 2AB

11th May 2026