Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30true2023-07-01falseNo description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13278419 2023-07-01 2024-06-30 13278419 2022-07-01 2023-06-30 13278419 2024-06-30 13278419 2023-06-30 13278419 c:Director1 2023-07-01 2024-06-30 13278419 c:Director2 2023-07-01 2024-06-30 13278419 c:RegisteredOffice 2023-07-01 2024-06-30 13278419 d:ComputerEquipment 2023-07-01 2024-06-30 13278419 d:ComputerEquipment 2024-06-30 13278419 d:ComputerEquipment 2023-06-30 13278419 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 13278419 d:CurrentFinancialInstruments 2024-06-30 13278419 d:CurrentFinancialInstruments 2023-06-30 13278419 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13278419 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13278419 d:ShareCapital 2024-06-30 13278419 d:ShareCapital 2023-06-30 13278419 d:RetainedEarningsAccumulatedLosses 2024-06-30 13278419 d:RetainedEarningsAccumulatedLosses 2023-06-30 13278419 c:FRS102 2023-07-01 2024-06-30 13278419 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13278419 c:FullAccounts 2023-07-01 2024-06-30 13278419 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13278419 d:WithinOneYear 2024-06-30 13278419 d:WithinOneYear 2023-06-30 13278419 d:BetweenOneFiveYears 2024-06-30 13278419 d:BetweenOneFiveYears 2023-06-30 13278419 2 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 13278419







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


ATOM ENGINE LIMITED






































                        

 


ATOM ENGINE LIMITED
 


 
COMPANY INFORMATION


Directors
G T Carlisle 
K H Dederichs 




Registered number
13278419



Registered office
The Tannery
91 Kirkstall Road

Leeds

LS3 1HS




Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


ATOM ENGINE LIMITED
REGISTERED NUMBER:13278419



BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,699
5,236

  
2,699
5,236

Current assets
  

Debtors: amounts falling due within one year
 5 
10,177
27,756

Cash at bank and in hand
  
5,962
18,706

  
16,139
46,462

Creditors: amounts falling due within one year
 6 
(56,692)
(40,294)

Net current (liabilities)/assets
  
 
 
(40,553)
 
 
6,168

Total assets less current liabilities
  
(37,854)
11,404

  

Net (liabilities)/assets
  
(37,854)
11,404


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
(38,854)
10,404

  
(37,854)
11,404


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 by: 




K H Dederichs
Director
Date: 28 February 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 


ATOM ENGINE LIMITED
REGISTERED NUMBER:13278419


    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024


Page 2

 


ATOM ENGINE LIMITED
 


 
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Atom Engine Limited is a private company, limited by shares, registered in England and Wales, company registration number 13278419. The company's registered office address can be found on the company information page.

2.Accounting policies

 
2.1

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 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.

The following principal accounting policies have been applied:

 
2.2

Going concern

As at the year end, the company has net liabilities of £37,854 (2023: net assets of £11,404). The directors/shareholders remain confident of their position to support the company for the foreseeable future and has no plans to call in their loan to the company. It is on this understanding that the financial statements have been prepared on a going concern basis.

 
2.3

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 generated by software development and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

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

 
2.6

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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


ATOM ENGINE LIMITED
 


 
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.7

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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%

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.

 
2.8

Financial instruments

The Company only 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 


ATOM ENGINE LIMITED
 


 
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 July 2023
7,610



At 30 June 2024

7,610



Depreciation


At 1 July 2023
2,374


Charge for the year on owned assets
2,537



At 30 June 2024

4,911



Net book value



At 30 June 2024
2,699



At 30 June 2023
5,236


5.


Debtors

2024
2023
£
£


Other debtors
7,037
6,934

Called up share capital not paid
200
1,000

Prepayments and accrued income
2,940
19,822

10,177
27,756



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
9,458
5,866

Corporation tax
-
1,800

Other taxation and social security
6,213
12,686

Other creditors
23,720
869

Accruals and deferred income
17,301
19,073

56,692
40,294


Page 5

 


ATOM ENGINE LIMITED
 


 
FOR THE YEAR ENDED 30 JUNE 2024

7.


Commitments under operating leases

At 30 June 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
-
6,300

Later than 1 year and not later than 5 years
-
4,165

-
10,465


8.


Transactions with directors

Included within other debtors is a balance due from the director amounting to £5,237 (2023: £5,134).
Amounts advanced during the year totalled £103.
Amounts repaid during the year totalled £Nil.
Interest arising on these balances totalled £Nil (2023: £134).

 
Page 6