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REGISTERED NUMBER: 06706639 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Attam Limited

Attam Limited (Registered number: 06706639)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Attam Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Ms N Iris



REGISTERED OFFICE: 4 Yorke Street
Hucknall
Nottinghamshire
NG15 7BT



REGISTERED NUMBER: 06706639 (England and Wales)



ACCOUNTANTS: Smith Cookson
Chartered Accountants
4 Yorke Street
Hucknall
Nottinghamshire
NG15 7BT



BANKERS: Santander
Bootle
Merseyside
L30 4GB

Attam Limited (Registered number: 06706639)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 174,534

CURRENT ASSETS
Debtors 5 6,893 6,945
Cash at bank and in hand 74,192 103,609
81,085 110,554
CREDITORS
Amounts falling due within one year 6 11,740 20,565
NET CURRENT ASSETS 69,345 89,989
TOTAL ASSETS LESS CURRENT
LIABILITIES

69,345

264,523

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 69,344 264,522
SHAREHOLDERS' FUNDS 69,345 264,523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 May 2025 and were signed by:





Ms N Iris - Director


Attam Limited (Registered number: 06706639)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Attam Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced provision of services, excluding value added tax, except in respect of maintenance contracts where turnover is apportioned evenly over the length of the contract.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Development costs
Development costs to 2013 have been capitalised based on costs incurred, as they relate to the development of a new product to be sold. They are written off over the expected useful life of the asset to which they relate. The development costs to 2013 have been amortised in full.

Development costs from 2014 to 2019 totalling £349,068 have been capitalised based on costs incurred, as they relate to the development of a new product to be sold. They are written off over the expected economic return of the asset to which they relate. The current rate applied is straight line over 10 years starting from the first product sale in April 2019.

Development costs for 2020 onwards, have been accounted for in the profit and loss account.

Development projects are reviewed on an annual basis.

All development costs were written off at 31st March 2025.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Attam Limited (Registered number: 06706639)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 April 2024 490,890
Disposals (490,890 )
At 31 March 2025 -
AMORTISATION
At 1 April 2024 316,356
Eliminated on disposal (316,356 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 174,534

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other debtors 1,557 1,557
VAT 5,336 5,388
6,893 6,945

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 10,540 10,781
Social security and other taxes - 1,513
Directors' current accounts - 6,252
Accruals and deferred income 1,200 2,019
11,740 20,565

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
1 Ordinary £1 1 1

Attam Limited (Registered number: 06706639)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. ULTIMATE CONTROLLING PARTY

Ms Nathalie Iris, the sole director and shareholder, is the ultimate controlling party.