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Company registration number: SC557254
Spirit of Atalanta Ltd
Unaudited filleted financial statements
28 February 2026
Spirit of Atalanta Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Spirit of Atalanta Ltd
Directors and other information
Director Mr Yann Legrand
Company number SC557254
Registered office 4 Lothian Street
Dalkeith
Midlothian
EH22 1DS
Business address Little Barnhouse
Stennes
Orkney
KW16 3JX
Accountants Ian J Brown & Company
4 Lothian Street
Dalkeith
Midlothian
EH22 1DS
Bankers Santander
Spirit of Atalanta Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Spirit of Atalanta Ltd
Year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Spirit of Atalanta Ltd for the year ended 28 February 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Spirit of Atalanta Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Spirit of Atalanta Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Spirit of Atalanta Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Spirit of Atalanta Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Spirit of Atalanta Ltd. You consider that Spirit of Atalanta Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Spirit of Atalanta 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 statutory financial statements.
Ian J Brown & Company
4 Lothian Street
Dalkeith
Midlothian
EH22 1DS
16 September 2026
Spirit of Atalanta Ltd
Statement of financial position
28 February 2026
2026 2025
£ £
Current assets 22,246 27,245
Creditors: amounts falling due within one year ( 384) 723
_______ _______
Net current assets 21,862 27,968
_______ _______
Total assets less current liabilities 21,862 27,968
_______ _______
Net assets 21,862 27,968
_______ _______
Capital and reserves 21,862 27,968
_______ _______
Notes to the financial statements
Spirit of Atalanta Ltd
Year ended 28 February 2026
1. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2026
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mr Yann Legrand ( 48) ( 336) ( 384)
_______ _______ _______
2025
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mr Yann Legrand ( 48) - ( 48)
_______ _______ _______
For the 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.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 16 September 2026 , and are signed on behalf of the board by:
Mr Yann Legrand
Director
Company registration number: SC557254
The company is a private company limited by shares, registered in Scotland.