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ATOMIC SPA LTD

Registered Number
12314199
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

ATOMIC SPA LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

WARKUP, Caitlin Frances

Registered Address

70 Wright Street
Hull
HU2 8JD

Registered Number

12314199 (England and Wales)
ATOMIC SPA LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,1762,720
2,1762,720
Current assets
Debtors4-388
Cash at bank and on hand12,9366,921
12,9367,309
Creditors amounts falling due within one year5(903)(379)
Net current assets (liabilities)12,0336,930
Total assets less current liabilities14,2099,650
Creditors amounts falling due after one year6(14,000)(16,727)
Net assets209(7,077)
Capital and reserves
Called up share capital11
Profit and loss account208(7,078)
Shareholders' funds209(7,077)
The financial statements were approved and authorised for issue by the Director on 12 December 2024, and are signed on its behalf by:
WARKUP, Caitlin Frances
Director
Registered Company No. 12314199
ATOMIC SPA LTD
Notes to the Financial Statements
for the year ended 30 November 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Trade and other debtors
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, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year12
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 December 235,5451,0956,640
At 30 November 245,5451,0956,640
Depreciation and impairment
At 01 December 233,2746463,920
Charge for year45490544
At 30 November 243,7287364,464
Net book value
At 30 November 241,8173592,176
At 30 November 232,2714492,720
4.Debtors: amounts due within one year

2024

2023

££
Other debtors-388
Total-388
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts343-
Other creditors560379
Total903379
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts14,00016,727
Total14,00016,727
7.Share capital
1 Ordinary Share