Registration number: SC690028

Atoms To Astronauts Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 5

Atoms To Astronauts Ltd

Company Information

Director

Mr DK Hardacre

Registered office

4 Woodhill Terrace Aberdeen Aberdeenshire AB15 5LE

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

Atoms To Astronauts Ltd

(Registration number: SC690028)
Statement of Financial Position as at 28 February 2026

	Note	2026 £	2025 £
Current assets
Stocks	4	43,803	36,008
Debtors	5	5,831	2,270
Cash at bank and in hand		45,086	55,061
		94,720	93,339
Creditors: Amounts falling due within one year	6	(109,455)	(88,796)
Net (liabilities)/assets		(14,735)	4,543
Capital and reserves
Called up share capital		1	1
Retained earnings		(14,736)	4,542
Shareholders' (deficit)/funds		(14,735)	4,543

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 27 July 2026
 

......................................... Mr DK Hardacre Director

Atoms To Astronauts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
4 Woodhill Terrace
Aberdeen
Aberdeenshire
AB15 5LE

These financial statements were authorised for issue by the director on 27 July 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Atoms To Astronauts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4

Stocks

	2026 £	2025 £
Other inventories	43,803	36,008

5

Debtors

Current	2026 £	2025 £
Trade debtors	2,447	2,270
Other debtors	3,384	-
	5,831	2,270

Atoms To Astronauts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	39,358	30,412
Taxation and social security	639	4,751
Accruals and deferred income	1,700	1,500
Other creditors	67,758	52,133
	109,455	88,796