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Company Registration No. 13230125 (England and Wales)
ATGAS Limited Unaudited accounts for the year ended 31 January 2026
ATGAS Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
ATGAS Limited Company Information for the year ended 31 January 2026
Directors
Marc Robert Crosbie Nicola Elena Matterson
Company Number
13230125 (England and Wales)
Registered Office
19 Leeside York North Yorkshire YO24 2PS England
Accountants
RAE Business Services (Yorkshire) Limited 167-169 Great Portland Street 5th Floor London W1W 5PF
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ATGAS Limited Accountants' report
Accountants' report to the board of directors of ATGAS Limited on the preparation of the unaudited statutory accounts for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ATGAS Limited for the year ended 31 January 2026 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of ATGAS Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of ATGAS Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ATGAS Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ATGAS Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of ATGAS Limited. You consider that ATGAS Limited 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 accounts of ATGAS Limited. 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 accounts.
RAE Business Services (Yorkshire) Limited 167-169 Great Portland Street 5th Floor London W1W 5PF 11 September 2026
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ATGAS Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investment property
4
225,000 
259,999 
Current assets
Debtors
5
5,643 
- 
Cash at bank and in hand
1,871 
2,113 
7,514 
2,113 
Creditors: amounts falling due within one year
6
(67,765)
(66,461)
Net current liabilities
(60,251)
(64,348)
Total assets less current liabilities
164,749 
195,651 
Creditors: amounts falling due after more than one year
7
(185,044)
(185,045)
Provisions for liabilities
Deferred tax
8
- 
(3,107)
Net (liabilities)/assets
(20,295)
7,499 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
28,858 
55,108 
Profit and loss account
(49,253)
(47,709)
Shareholders' funds
(20,295)
7,499 
For the year ending 31 January 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2026 and were signed on its behalf by
Nicola Elena Matterson Director Company Registration No. 13230125
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ATGAS Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
ATGAS Limited is a private company, limited by shares, registered in England and Wales, registration number 13230125. The registered office is 19 Leeside, York, North Yorkshire, YO24 2PS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2026 
£ 
Fair value at 1 February 2025
259,999 
Net loss from fair value adjustments
(34,999)
At 31 January 2026
225,000 
The investment properties were valued by the Director at the year end.
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
5,643 
- 
- 6 -
ATGAS Limited Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Loans from directors
67,090 
65,546 
Accruals
675 
915 
67,765 
66,461 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
185,044 
185,045 
Aggregate of amounts that fall due for payment after five years
185,044 
185,045 
Included in long term creditors is a bank loan secured on the investment property. A personal guarantee has been provided.
8
Deferred taxation
2026 
2025 
£ 
£ 
Revaluation of investment property
9,619 
18,369 
Tax losses carried forward
(15,262)
(15,262)
(5,643)
3,107 
2026 
2025 
£ 
£ 
Provision at start of year
3,107 
3,829 
Credited to the profit and loss account
(8,750)
(722)
Provision at end of year
(5,643)
3,107 
9
Transactions with related parties
The company owed a total of £67,090 (2024 - £65,548) to the directors at the year end. All loans are interest-free and repayable on demand.
10
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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