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REGISTERED NUMBER: SC587046 (Scotland)















Unaudited Financial Statements

for the Period 29 January 2018 to 31 January 2019

for

Atec (Scotland) Ltd.

Atec (Scotland) Ltd. (Registered number: SC587046)






Contents of the Financial Statements
for the Period 29 January 2018 to 31 January 2019




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Atec (Scotland) Ltd.

Company Information
for the Period 29 January 2018 to 31 January 2019







DIRECTOR: A D Macdonald





REGISTERED OFFICE: Mackay & Co CA
Main Street
Golspie
Sutherland
KW10 6RH





REGISTERED NUMBER: SC587046 (Scotland)





ACCOUNTANTS: Mackay & Co
Chartered Accountants
Main Street
Golspie
Sutherland
KW10 6RH

Atec (Scotland) Ltd. (Registered number: SC587046)

Abridged Balance Sheet
31 January 2019

Notes £    £   
FIXED ASSETS
Tangible assets 4 5,726

CURRENT ASSETS
Stocks 3,869
Debtors 2,936
Cash at bank 11,190
17,995
CREDITORS
Amounts falling due within one year 16,927
NET CURRENT ASSETS 1,068
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,794

CREDITORS
Amounts falling due after more than one
year

(4,296

)

PROVISIONS FOR LIABILITIES (1,088 )
NET ASSETS 1,410

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 1,408
1,410

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2019.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Atec (Scotland) Ltd. (Registered number: SC587046)

Abridged Balance Sheet - continued
31 January 2019


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 January 2019 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 8 March 2019 and were signed by:





A D Macdonald - Director


Atec (Scotland) Ltd. (Registered number: SC587046)

Notes to the Financial Statements
for the Period 29 January 2018 to 31 January 2019

1. STATUTORY INFORMATION

Atec (Scotland) Ltd. is a private company, limited by shares , registered in Scotland. The company's
registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow moving items.

Taxation
Taxation for the period 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at
the balance sheet date.

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 period 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.

Atec (Scotland) Ltd. (Registered number: SC587046)

Notes to the Financial Statements - continued
for the Period 29 January 2018 to 31 January 2019

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
Additions 7,191
At 31 January 2019 7,191
DEPRECIATION
Charge for period 1,465
At 31 January 2019 1,465
NET BOOK VALUE
At 31 January 2019 5,726