REGISTERED NUMBER: 14691566 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

ATAM SIGNS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Spooner

D C Spooner

C Bond

Ms D L Johnson

REGISTERED OFFICE:

Unit 3 The Mayfair Industrial Park

Vivars Way

Canal Road

Selby

North Yorkshire

YO8 8BE

REGISTERED NUMBER:

14691566 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

FIXED ASSETS

Tangible assets

4

604

806

CURRENT ASSETS

Stocks

2,500

2,500

Debtors

5

11,245

8,171

Cash at bank

4,324

7,524

18,069

18,195

CREDITORS

Amounts falling due within one year

6

47,455

31,615

NET CURRENT LIABILITIES

(29,386

)

(13,420

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(28,782

)

(12,614

)

PROVISIONS FOR LIABILITIES

-

17

NET LIABILITIES

(28,782

)

(12,631

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(28,882

)

(12,731

)

SHAREHOLDERS' FUNDS

(28,782

)

(12,631

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 29th July 2026 and were signed on its behalf by:

D C Spooner - Director

C Bond - Director

1.	STATUTORY INFORMATION

ATAM Signs Ltd 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 and represents amounts receivable for goods supplied and services rendered stated net of discounts and of Value Added Tax.

Income is recognised when the have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Tangible fixed assets

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

Improvements to property

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern

Despite the company showing net liabilities, the financial statements have been prepared on a going concern basis. The directors will continue to support the company for a period in excess of twelve months from the date of approval of these financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

to

property

£

COST

At 1st November 2024

and 31st October 2025

1,433

DEPRECIATION

At 1st November 2024

627

Charge for year

202

At 31st October 2025

829

NET BOOK VALUE

At 31st October 2025

604

At 31st October 2024

806

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,240

1,354

Other debtors

3,005

6,817

11,245

8,171

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,803

6,322

Amounts owed to group undertakings

27,302

23,513

Taxation and social security

5,709

438

Other creditors

4,641

1,342

47,455

31,615

7.	RELATED PARTY DISCLOSURES

CPI Corporate Solutions Ltd

During the year, amounts totalling £10,845 (2024 - £7,060) were loaned from the above company that holds the majority shareholding in this company, and £nil (2024 - £nil) was repaid. At the year end there was an outstanding balance of £27,302 (2024 - £16,457) and this is presented in amounts owed to group undertakings within one year. No interest is charged on the balance.

United Urns Limited

During the year, amounts totalling £nil (2024 - £3,000) were loaned from the above company where the parent company holds the majority shareholding in this company, and £7,056 (2024 - £nil) was repaid. At the year end there was an outstanding balance of £nil (2024 - £7,056) and this is presented in amounts owed to group undertakings within one year. No interest is charged on the balance.

Key Management Personnel

At the balance sheet date, the company owed £1,237 (2024 - the company was owed £59) to / from members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within current liabilities (2024 - current assets).