Registered number
07531793
Attunor Limited
Report and Accounts
31 July 2024
Attunor Limited
Registered number: 07531793
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 210,438 216,520
Current assets
Stocks 12,036 18,054
Debtors 4 58,232 54,499
Cash at bank and in hand 6,513 4,785
76,781 77,338
Creditors: amounts falling due within one year 5 (225,580) (210,216)
Net current liabilities (148,799) (132,878)
Net assets 61,639 83,642
Capital and reserves
Called up share capital 175,000 175,000
Profit and loss account (113,361) (91,358)
Shareholders' funds 61,639 83,642
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
David Johnson
Director
Approved by the board on 28 April 2025
Attunor Limited
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery 20% diminishing value
Fixtures, fittings, tools and equipment 20% diminishing value
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2023 320,581
Additions 3,068
At 31 July 2024 323,649
Depreciation
At 1 August 2023 104,061
Charge for the year 9,150
At 31 July 2024 113,211
Net book value
At 31 July 2024 210,438
At 31 July 2023 216,520
4 Debtors 2024 2023
£ £
Deferred tax asset 58,131 54,392
Other debtors 101 107
58,232 54,499
5 Creditors: amounts falling due within one year 2024 2023
£ £
Other taxes and social security costs 865 573
Other creditors 224,715 209,643
225,580 210,216
6 Related party transactions
David Johnson £ £
During the year, the director made loans to the company on which interest is payable at 2.5%. This year the director has waived his right to receive interest payments due to the financial impact of Covid-19.
Amount due to the Director Dr D Johnson 224,715 209,643
7 Other information
Attunor Limited is a private company limited by shares and incorporated in England. Its registered office is:
62 Seacon Tower
5 Hutchings Street
London
E14 8JX
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