The Atrium Aberdeen Ltd

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of The Atrium Aberdeen Ltd for the year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Atrium Aberdeen Ltd for the year ended 31 July 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the directors of The Atrium Aberdeen Ltd , as a body, in accordance with the terms of our engagement letter dated 12th June 2025. Our work has been undertaken solely to prepare for your approval the accounts of The Atrium Aberdeen Ltd and state those matters that we have agreed to state to the directors of The Atrium Aberdeen Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Atrium Aberdeen Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that The Atrium Aberdeen Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Atrium Aberdeen Ltd . You consider that The Atrium Aberdeen Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of The Atrium Aberdeen 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 financial statements.

24/07/2026

Precision Accountants and Business Advisors Ltd

IFA

1, Marischal Square

Broad Street

Aberdeen

AB10 1BL

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The Atrium Aberdeen Ltd

Statement of Financial Position

As At 31 July 2025

Statement of Financial Position

Registered number: SC775747

		31 July 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,705		2,928

			4,705		2,928
CURRENT ASSETS
Stocks	5	6,334		9,823
Debtors	6	37,688		22,232
Cash at bank and in hand		6,505		38,742

		50,527		70,797
Creditors: Amounts Falling Due Within One Year	7	(226,350 )		(132,020 )

NET CURRENT ASSETS (LIABILITIES)			(175,823 )		(61,223 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(171,118 )		(58,295 )

NET LIABILITIES			(171,118 )		(58,295 )

CAPITAL AND RESERVES
Called up share capital	8		3		3
Income Statement			(171,121 )		(58,298 )

SHAREHOLDERS' FUNDS			(171,118)		(58,295)

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The Atrium Aberdeen Ltd

Statement of Financial Position (continued)

As At 31 July 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Ryan John Clark

Director

24/07/2026

The notes on pages 4 to 7 form part of these financial statements.

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The Atrium Aberdeen Ltd

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

The Atrium Aberdeen Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC775747 . The registered office is 22 Arbroath Lane, Aberdeen, Scotland , AB12 5BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line Method
Fixtures & Fittings	25% Straight Line Method
Computer Equipment	25% Straight Line Method

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other

Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the

contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a

legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to

realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price

including transaction costs and are subsequently carried at amortised cost using the effective interest method unless

the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the

future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not

amortised.

Classification of financial liabilities

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

...CONTINUED

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The Atrium Aberdeen Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.5. Financial Instruments - continued

deducting all of its liabililities.

Basic financial liabilities

Basic financial liabilities including creditors, bank loans, loans from fellow group companies and preference shares that

are classified as debt, areinitially recognised at transaction price unless the arrangement constitiutes a financing

transaction, where the debt instrument is measured at the present value of the future payments discounted at a

market rate of interest. Financial liabiilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised ost, using the effective interest rate method.Trade creditors

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are

presented as noncurrent liabilties. Trade creditors are recognised initally at transaction price and subsequently

measured at amortised cost using the effective interest method.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 36 (2024: 36)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	1,197	1,533	1,174	3,904
Additions	2,172	-	1,498	3,670

As at 31 July 2025	3,369	1,533	2,672	7,574

Depreciation
As at 1 August 2024	299	383	294	976
Provided during the period	843	383	667	1,893

As at 31 July 2025	1,142	766	961	2,869

...CONTINUED

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The Atrium Aberdeen Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025	2,227	767	1,711	4,705

As at 1 August 2024	898	1,150	880	2,928

5. Stocks

	31 July 2025	31 July 2024
	£	£
Stock	6,334	9,823

6. Debtors

	31 July 2025	31 July 2024
	£	£
Due within one year
Trade debtors	2,180	-
Other debtors	24,258	10,982

	26,438	10,982
Due after more than one year
Other debtors	11,250	11,250

	37,688	22,232

7. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 July 2024
	£	£
Trade creditors	35,949	47,530
Other creditors	9,448	4,808
Taxation and social security	180,953	79,682

	226,350	132,020

8. Share Capital

	31 July 2025	31 July 2024
	£	£
Allotted, Called up and fully paid	3	3

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Mr Ryan Clark	4,328	5,179	3,945	-	5,562
Mr Brian Clark	1	-	-	-	1
Mr Darren Clark	1	-	500	-	501

The above loan is unsecured, interest free and repayable on demand.

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The Atrium Aberdeen Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

10. Related Party Transactions

Barco Pubs Limited

At the end of the year amount receivable @ £5,996.

Croft Pubco Limited

At the end of the year amount receivable @ £270.

Barco Leisure Limited

At the end of the year amount payable @ £6,000.

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