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Registered Number: 11848532
England and Wales

 

 

 


Report of the Director and Unaudited Financial Statements

for the year ended 28 February 2024

for

ATOM 2.0 LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets
Tangible fixed assets 2 2,236,095    2,484,550 
2,236,095    2,484,550 
Current assets
Debtors 3 34,500    34,500 
Cash at bank and in hand   2,316 
34,500    36,816 
Creditors: amount falling due within one year 4 (384,063)   (337,405)
Net current assets/(liabilities) (349,563)   (300,589)
 
Total assets less current liabilities 1,886,532    2,183,961 
Creditors: amount falling due after more than one year 5 (1,363,426)   (1,408,746)
Net assets/(liabilities) 523,106    775,215 
 

Capital and reserves
Called up share capital 1    1 
Profit and loss account 6 523,105    775,214 
Shareholders fund 523,106    775,215 
 
For the year ended 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006.
Signed on behalf of the board of directors:


----------------------------------
Viorel Marinescu
Director

Date approved: 10 February 2025
1
Statutory Information
ATOM 2.0 LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 11848532, registration address 5 Tower Court, London, England, WC2H 9NU, United Kingdom.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016).
Going Concern
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.

Tangible fixed assets

Cost or Valuation Long leasehold   Total
  £   £
At 01 March 2023 3,679,663    3,679,663 
Additions  
At 28 February 2024 3,679,663    3,679,663 
Depreciation
At 01 March 2023 1,195,113    1,195,113 
Charge for year 248,455    248,455 
At 28 February 2024 1,443,568    1,443,568 
Net book values
Closing balance as at 28 February 2024 2,236,095    2,236,095 
Opening balance as at 01 March 2023 2,484,550    2,484,550 

3.

Debtors: amounts falling due within one year

2024
£
  2023
£
Lease Deposits 34,500    34,500 
34,500    34,500 
4.

Creditors: amount falling due within one year

2024
£
  2023
£
Accrued expenses 1,199    359 
Lease Liabilities 285,913    285,913 
Bank account 498   
Directors' current accounts 83,826    38,506 
Corporation tax 12,627    12,627 
384,063    337,405 
5.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations under hp/financial leases 1,363,426    1,363,426 
Bounce back loan   45,320 
1,363,426    1,408,746 
6.

Profit and loss account

  2024
£
Balance at 01 March 2023 775,213 
Loss for the year (252,108)
Balance at 28 February 2024 523,105 

7.

Average number of employees

Average number of employees during the year was 1  (2023: 1).
2