Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3122023-04-017falsetrueNo description of principal activityfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09474186 2023-04-01 2024-03-31 09474186 2022-04-01 2023-03-31 09474186 2024-03-31 09474186 2023-03-31 09474186 c:Director1 2023-04-01 2024-03-31 09474186 d:FurnitureFittings 2023-04-01 2024-03-31 09474186 d:FurnitureFittings 2024-03-31 09474186 d:FurnitureFittings 2023-03-31 09474186 d:OfficeEquipment 2023-04-01 2024-03-31 09474186 d:OfficeEquipment 2024-03-31 09474186 d:OfficeEquipment 2023-03-31 09474186 d:CurrentFinancialInstruments 2024-03-31 09474186 d:CurrentFinancialInstruments 2023-03-31 09474186 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09474186 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09474186 d:ShareCapital 2024-03-31 09474186 d:ShareCapital 2023-03-31 09474186 d:RetainedEarningsAccumulatedLosses 2024-03-31 09474186 d:RetainedEarningsAccumulatedLosses 2023-03-31 09474186 c:FRS102 2023-04-01 2024-03-31 09474186 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09474186 c:FullAccounts 2023-04-01 2024-03-31 09474186 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09474186 2 2023-04-01 2024-03-31 09474186 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 09474186










ATMIS ENTERPRISES LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
ATMIS ENTERPRISES LTD
REGISTERED NUMBER: 09474186

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
6,080

  
-
6,080

Current assets
  

Debtors: amounts falling due within one year
 5 
6,534
21,919

  
6,534
21,919

Creditors: amounts falling due within one year
 6 
-
(13,413)

Net current assets
  
 
 
6,534
 
 
8,506

Total assets less current liabilities
  
6,534
14,586

  

Net assets
  
6,534
14,586


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
6,434
14,486

  
6,534
14,586

Page 1

 
ATMIS ENTERPRISES LTD
REGISTERED NUMBER: 09474186
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 November 2024.




D E Stanley
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
ATMIS ENTERPRISES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
ATMIS ENTERPRISES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies (continued)

 
1.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
1.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance
Office equipment
-
25%
reducing balance

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
ATMIS ENTERPRISES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.


General information

Atmis Enterprises Ltd is a private company, limited by shares and incorporated in England.
Its registered number is: 09474186
The address of its Registered Office is:
Invision House
Wilbury Way
Hitchin
Hertfordshire 
SG4 0TY


3.


Employees

2024
2023
£
£

Wages and salaries
-
21,041

Cost of defined contribution scheme
-
604

-
21,645


The average monthly number of employees, including directors, during the year was 2 (2023 - 7).


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£





At 1 April 2023
24,957
4,598
29,555


Disposals
(24,957)
(4,598)
(29,555)



At 31 March 2024

-
-
-





At 1 April 2023
19,564
3,911
23,475


Disposals
(19,564)
(3,911)
(23,475)



At 31 March 2024

-
-
-



Net book value



At 31 March 2024
-
-
-



At 31 March 2023
5,393
687
6,080

Page 5

 
ATMIS ENTERPRISES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1,430
16,538

Other debtors
5,104
5,381

6,534
21,919



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
25

Trade creditors
-
506

Other taxation and social security
-
9,553

Other creditors
-
1,829

Accruals and deferred income
-
1,500

-
13,413


 
Page 6