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Company No: 15232090 (England and Wales)

# DORSET ATS LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

DORSET ATS LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

DORSET ATS LTD

## BALANCE SHEET

As at 31 December 2025
DORSET ATS LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 31.12.2025 |  | 31.12.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 6,000 |  | 10,374
|  | 6,000 |  | 10,374
Current assets |  |  |  |
Debtors | 4 | 205,274 |  | 204,866
Cash at bank and in hand |  | 407,269 |  | 233,221
|  | 612,543 |  | 438,087
Creditors: amounts falling due within one year | 5 | ( 506,395) |  | ( 439,800)
Net current assets/(liabilities) |  | 106,148 |  | (1,713)
Total assets less current liabilities |  | 112,148 |  | 8,661
Net assets |  | 112,148 |  | 8,661
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 112,048 |  | 8,561
Total shareholders' funds |  | 112,148 |  | 8,661

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Dorset ATS Ltd (registered number: 15232090) were approved and authorised for issue by the Board of Directors on 23 June 2026. They were signed on its behalf by:

S J Clifford Director |

DORSET ATS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
DORSET ATS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

Dorset ATS Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 59 Southbourne Grove, Bournemouth, BH6 3QU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.
Revenue from services is recognised as they are delivered.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 25 % reducing balance
Fixtures and fittings | 2 years straight line
Office equipment | 2 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| Year ended 31.12.2025 |  | Period from 24.10.2023 to 31.12.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 6 |  | 5

#### 3. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 January 2025 | 10,000 |  | 3,000 |  | 1,999 |  | 14,999
At 31 December 2025 | 10,000 |  | 3,000 |  | 1,999 |  | 14,999
Accumulated depreciation |  |  |  |  |  |  |
At 01 January 2025 | 2,500 |  | 1,500 |  | 625 |  | 4,625
Charge for the financial year | 1,875 |  | 1,500 |  | 999 |  | 4,374
At 31 December 2025 | 4,375 |  | 3,000 |  | 1,624 |  | 8,999
Net book value |  |  |  |  |  |  |
At 31 December 2025 | 5,625 |  | 0 |  | 375 |  | 6,000
At 31 December 2024 | 7,500 |  | 1,500 |  | 1,374 |  | 10,374

#### 4. Debtors

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Trade debtors | 186,326 |  | 195,216
Other debtors | 18,948 |  | 9,650
| 205,274 |  | 204,866

#### 5. Creditors: amounts falling due within one year

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Trade creditors | 115,119 |  | 39,771
Corporation tax | 34,217 |  | 2,814
Other taxation and social security | 50,731 |  | 48,784
Other creditors | 306,328 |  | 348,431
| 506,395 |  | 439,800

#### 6. Called-up share capital

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100