Caseware UK (AP4) 2023.0.135 2023.0.135 0Other engineering activities2023-08-04false1truetrue 15050924 2023-08-03 15050924 2023-08-04 2024-12-31 15050924 c:EntityControlledByKeyManagementPersonnel1 2023-08-04 2024-12-31 15050924 2023-01-01 2023-08-03 15050924 2024-12-31 15050924 c:EntityControlledByKeyManagementPersonnel1 2024-12-31 15050924 d:Director1 2023-08-04 2024-12-31 15050924 c:ComputerEquipment 2023-08-04 2024-12-31 15050924 c:ComputerEquipment 2024-12-31 15050924 c:ComputerEquipment c:OwnedOrFreeholdAssets 2023-08-04 2024-12-31 15050924 c:CurrentFinancialInstruments 2024-12-31 15050924 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 15050924 c:ShareCapital 2024-12-31 15050924 c:RetainedEarningsAccumulatedLosses 2024-12-31 15050924 d:FRS102 2023-08-04 2024-12-31 15050924 d:AuditExempt-NoAccountantsReport 2023-08-04 2024-12-31 15050924 d:FullAccounts 2023-08-04 2024-12-31 15050924 d:PrivateLimitedCompanyLtd 2023-08-04 2024-12-31 15050924 e:PoundSterling 2023-08-04 2024-12-31 iso4217:GBP xbrli:pure


















AtomTech Consultancy Limited























Unaudited

Financial statements



For the period ended 31 December 2024



Registered number: 15050924

 
AtomTech Consultancy Limited - Registered number: 15050924


Statement of financial position
As at 31 December 2024

2024
2024
Note
£
£

Fixed assets
  

Tangible assets
  
650

  
650

Current assets
  

Debtors
 5 
127,518

Cash at bank and in hand
  
9,023

  
136,541

Creditors: amounts falling due within one year
 6 
(101,252)

Net current assets
  
 
 
35,289

Total assets less current liabilities
  
35,939

  

Net assets
  
35,939


Capital and reserves
  

Share capital
  
100

Profit and loss account
  
35,839

  
35,939



The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.
 
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AtomTech Consultancy Limited - Registered number: 15050924


Statement of financial position (continued)
As at 31 December 2024


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 and were signed by: 

D Anderson
Director

Date: 18 March 2025

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

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AtomTech Consultancy Limited
 
 

Notes to the financial statements
For the period ended 31 December 2024

1.


General information

The company is a private company limited by shares and is incorporated in England and Wales. The registered
office of the company is C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL and the principal place of business is 151 Fareham Park Road, Fareham, Hampshire, PO15 6LW. The company registration number is 15050924.

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 Republic of Ireland' ('FRS 102') and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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AtomTech Consultancy Limited
 

Notes to the financial statements
For the period ended 31 December 2024

2.Accounting policies (continued)

 
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 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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

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.


 
2.5

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
-
25%

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.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Page 4

 
AtomTech Consultancy Limited
 

Notes to the financial statements
For the period ended 31 December 2024

2.Accounting policies (continued)

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

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

 
2.9

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 related parties and other third parties and loans to related parties.


3.


Employees

The average monthly number of employees, including the director, during the period was 1.


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
800



At 31 December 2024

800



Depreciation


Charge for the period
150



At 31 December 2024

150



Net book value



At 31 December 2024
650

Page 5

 
AtomTech Consultancy Limited
 
 

Notes to the financial statements
For the period ended 31 December 2024

5.


Debtors

2024
£


Trade debtors
22,132

Other debtors
41,190

Accrued income
64,196

127,518



6.


Creditors: amounts falling due within one year

2024
£

Trade creditors
9,375

Amounts owed to group undertakings
62,973

Corporation tax
11,525

Other taxation and social security
8,859

Accruals
8,520

101,252



7.


Director's advances, credits and guarantees

The following advances and credits were made to the director during the period ended 31 December 2024:


2024
£



Amounts advanced
40,979

Amounts repaid
(1,542)

Balance outstanding at end of the period
39,437

The loan is interest free and repayable on demand.


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