2022-12-012023-11-302023-11-30false04322675ATUKA 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ATUKA LIMITED

Registered Number
04322675
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

ATUKA LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

BROTCHIE, Jonathan, Dr

Registered Address

2 Europe Way
Cockermouth
CA13 0RJ

Registered Number

04322675 (England and Wales)
ATUKA LIMITED
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3224,098231,043
Investments4597,087462,232
821,185693,275
Current assets
Debtors5-434
Cash at bank and on hand7931,243
7931,677
Creditors amounts falling due within one year6(40,388)(37,377)
Net current assets (liabilities)(39,595)(35,700)
Total assets less current liabilities781,590657,575
Provisions for liabilities7(13,552)(14,108)
Net assets768,038643,467
Capital and reserves
Called up share capital22
Profit and loss account768,036643,465
Shareholders' funds768,038643,467
The financial statements were approved and authorised for issue by the Director on 28 August 2024, and are signed on its behalf by:
BROTCHIE, Jonathan, Dr
Director
Registered Company No. 04322675
ATUKA LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non - monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Fixtures and fittings20-
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 December 22289,8957,331297,226
At 30 November 23289,8957,331297,226
Depreciation and impairment
At 01 December 2264,5851,59866,183
Charge for year5,7981,1476,945
At 30 November 2370,3832,74573,128
Net book value
At 30 November 23219,5124,586224,098
At 30 November 22225,3105,733231,043
4.Fixed asset investments

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 01 December 221462,231462,232
Additions-134,855134,855
At 30 November 231597,086597,087
Net book value
At 30 November 231597,086597,087
At 30 November 221462,231462,232

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
5.Debtors: amounts due within one year

2023

2022

££
Other debtors-434
Total-434
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2023

2022

££
Taxation and social security38,09735,256
Accrued liabilities and deferred income2,2912,121
Total40,38837,377
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)13,55214,108
Total13,55214,108
8.Related party transactions
The company has taken advantage of the small group exemptions not to disclose transactions with wholly owned subsidiaries.
9.Exceptional items
Included in administrative expenses is a balance of £2,660 (2022 - £2,335) in respect of loans with subsidiary undertakings written off during the year. This is deemed exceptional by virtue of its incidence and size.
10.Parent-subsidiary relationships
The company, and the group headed by it, qualify as a small group as such the parent and the group are exempt from producing group accounts.