Atlas Business Group Of Companies Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03204893 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Atlas Business Group Of Companies

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J A S Butler

Mrs D Butler

G Manktelow

D E P Gibbs-Steel

SECRETARY:

Mrs D Butler

REGISTERED OFFICE:

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

REGISTERED NUMBER:

03204893 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Intangible assets

5

186,052

183,827

Tangible assets

6

1,268

1,960

Investments

7

-

187,320

185,787

CURRENT ASSETS

Stocks

8

5,250

7,005

Debtors: amounts falling due within one year

9

31,469

83,122

Debtors: amounts falling due after more than
one year

9

68,277

17,229

Cash at bank

375,698

228,768

480,694

336,124

CREDITORS

Amounts falling due within one year

10

(202,985

)

(200,346

)

NET CURRENT ASSETS

277,709

135,778

TOTAL ASSETS LESS CURRENT
LIABILITIES

465,029

321,565

CREDITORS

Amounts falling due after more than one
year

11

(154,666

)

-

PROVISIONS FOR LIABILITIES

13

(56,587

)

(55,946

)

NET ASSETS

253,776

265,619

CAPITAL AND RESERVES

Called up share capital

14

58,418

118,418

Capital redemption reserve

141,332

81,332

Retained earnings

54,026

65,869

SHAREHOLDERS' FUNDS

253,776

265,619

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

J A S Butler - Director

1.	STATUTORY INFORMATION

Atlas Business Group of Companies Ltd ('The Company') is primarily engaged in information technology services.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business is Weston Centre Business Hub, Weston Road, Crewe, CW1 6FL and the address of the registered office is Datum House, Electra Way, Crewe, Cheshire, CW1 6ZF. The registered number can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The principle accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

The directors have reviewed the company's financial requirements for the period covering the twelve months from the date of these financial statements were signed.

No uncertainties that could significant doubt about the ability of the company to continue as a going concern have been identified by the directors. On this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.

Revenue

Revenue (described as turnover) is the value of goods and services (net of VAT) provided to customers during the period.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of businesses are being amortised over their useful life of five years.

Research and development

Expenditure on research and development is written off in the period it is incurred, except that development expenditure incurred on an individual project is carried forward when its future recoverability can reasonably be regarded as assured. The expenditure carried forward is treated as an intangible fixed asset and amortised over its estimated economic life of five years so as to match the expenditure with the anticipated sales from the related income. The carrying value of each project is reviewed annually for impairment.

Computer software

Computer software, including internal costs that will have a continuing use in the company, is initially measured at cost. After initial recognition it is measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates so as to write off their cost less residual amounts over their estimated useful economic lives or, if held under a finance lease, over the lease term, whichever is the shorter. Assets are also reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the assets carrying amount exceeds its recoverable amount.

Office machinery

- 20% on reducing balance

Fixtures and fittings

- 20% on reducing balance and 33.33% on cost

Computer equipment

- 20% on reducing balance, 20% on cost, 33.33% on cost and straight

line over remainder of lease

The residual values and useful lives of assets are reviewed and adjusted if appropriate at each statement of financial position date.

Stocks

Stocks are stated at the lower of cost and selling price less costs to complete and sell. Cost includes all costs of purchase and also other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out basis. An impairment loss is recognised for damaged, returned and slow-moving stock where appropriate.

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 end of the financial year.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial year.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Provisions for liabilities

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the statement of financial position date, taking into account the risks and uncertainties surrounding the obligation.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

5.	INTANGIBLE FIXED ASSETS

Research

and

Computer

Goodwill

development

software

Totals

£

COST

At 1 January 2025

243,939

1,062,856

89,619

1,396,414

Additions

-

74,500

-

74,500

At 31 December 2025

243,939

1,137,356

89,619

1,470,914

AMORTISATION

At 1 January 2025

243,939

879,029

89,619

1,212,587

Amortisation for year

-

72,275

-

72,275

At 31 December 2025

243,939

951,304

89,619

1,284,862

NET BOOK VALUE

At 31 December 2025

-

186,052

-

186,052

At 31 December 2024

-

183,827

-

183,827

6.	TANGIBLE FIXED ASSETS

Fixtures

Office

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 January 2025

1,395

32,093

47,565

81,053

Additions

-

460

At 31 December 2025

1,395

32,093

48,025

81,513

DEPRECIATION

At 1 January 2025

1,395

32,093

45,605

79,093

Charge for year

-

1,152

At 31 December 2025

1,395

32,093

46,757

80,245

NET BOOK VALUE

At 31 December 2025

-

1,268

At 31 December 2024

-

1,960

7.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

100

PROVISIONS

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Atlas Business Software & Technologies Ltd

Registered office: Datum House, Electra Way, Crewe, Cheshire, CW1 6ZF

Nature of business: Dormant company

%

Class of shares:

holding

Ordinary

100.00

8.

STOCKS

2025

2024

£

Stocks and work-in-progress

5,250

7,005

9.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade debtors

23,704

24,287

Other debtors

7,765

58,835

31,469

83,122

Amounts falling due after more than one year:

Other debtors

68,277

17,229

Aggregate amounts

99,746

100,351

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

27,928

26,896

Taxation and social security

91,686

111,470

Other creditors

83,371

61,980

202,985

200,346

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Other creditors

154,666

-

Amounts owed to related parties are unsecured, interest bearing and repayable in full prior to 30 June 2027.

12.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

2,141

2,482

13.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

45,487

44,846

Leave pay provision

11,100

56,587

55,946

Deferred

Other

tax

provisions

£

Balance at 1 January 2025

44,846

11,100

Charge to Income Statement during year

641

-

Balance at 31 December 2025

45,487

11,100

14.	CALLED UP SHARE CAPITAL

On 22 August 2025 the company repurchased 60,000 B Ordinary £1 shares for a total consideration including associated costs of £103,510.

15.	DIRECTORS' ADVANCES AND INTEREST IN CONTRACTS

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

2025

2024

£

D E P Gibbs-Steel

Balance outstanding at start of year

51,048

-

Amounts advanced

-

51,048

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

51,048

During the year interest of £1,690 (2024: £1,048) has been charged in respect of the director's loan. At 31 December 2025 an amount of £1,690 (2024: £nil) remains unpaid and is included within other debtors: amounts falling due within one year.

An amount of £102,000 owed to the directors is included within creditors: amounts falling due after more than one year. No interest has been charged to the company on this directors' loan during the year.

16.	RELATED PARTY DISCLOSURES

Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows:

Entities in which the directors have an interest:

2025

2024

£

Interest charged

666

-

Amounts owed to entities

52,666

-