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Logo On Report
Registered Number: 09337155
England and Wales

 

 

 

ATOM UNIVERSE LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
Directors Phillip Burley
Jerome Dewavrin
Daniel Anthony
Tanguy Dewavrin
Registered Number 09337155
Registered Office 43 Coniston Road
Woking
Surrey
GU22 9HU
Accountants WallsMan Creative Limited
Unit 14, Princeton Mews
167 London Road,
Kingston Upon Thames,
England
KT2 6PT
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   18,965 
Tangible fixed assets 4 3,522    1,035 
3,522    20,000 
Current assets      
Debtors 5 6,987    20,355 
Cash at bank and in hand 5,480    38,042 
12,467    58,397 
Creditors: amount falling due within one year 6 (71,923)   (111,431)
Net current assets (59,456)   (53,034)
 
Total assets less current liabilities (55,934)   (33,034)
Creditors: amount falling due after more than one year 7 (3,515)   (12,959)
Provisions for liabilities 8 (494)   (197)
Net assets (59,943)   (46,190)
 

Capital and reserves
     
Called up share capital 217    217 
Share premium account 9 460,925    460,925 
Reserves 10 55,465    30,293 
Profit and loss account (576,550)   (537,625)
Shareholders' funds (59,943)   (46,190)
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 11 June 2025 and were signed on its behalf by:


-------------------------------
Tanguy Dewavrin
Director
2
General Information
Atom Universe Limited is a private company, limited by shares, registered in England and Wales, registration number 09337155, registration address 43 Coniston Road, Woking, Surrey, GU22 9HU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over 5 years during which the company is expected to benefit.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Intangible fixed assets

Cost Research and Development   Total
  £   £
At 01 January 2024 189,810    189,810 
Additions  
Disposals  
At 31 December 2024 189,810    189,810 
Amortisation
At 01 January 2024 170,845    170,845 
Charge for year 18,965    18,965 
On disposals  
At 31 December 2024 189,810    189,810 
Net book values
At 31 December 2024  
At 31 December 2023 18,965    18,965 


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 January 2024 18,346    18,346 
Additions 5,211    5,211 
Disposals  
At 31 December 2024 23,557    23,557 
Depreciation
At 01 January 2024 17,311    17,311 
Charge for year 2,724    2,724 
On disposals  
At 31 December 2024 20,035    20,035 
Net book values
Closing balance as at 31 December 2024 3,522    3,522 
Opening balance as at 01 January 2024 1,035    1,035 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 2,870    2,996 
Other Debtors 780    780 
Corporation Tax   16,579 
Directors Loan Account 3 2,614   
VAT 623   
6,887    20,355 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Prepayments 100   
100   

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 2,760    32,224 
Bank Loans & Overdrafts (Secured) 7,451    7,451 
PAYE & Social Security   1,488 
Accrued Expenses 4,486    4,486 
Other Creditors 1    (2)
Wages & Salaries Control Account   2,267 
Directors' Current Accounts 57,225    25,667 
Directors Loan Account 2   29,711 
Directors Loan Account 3   5,744 
VAT   2,395 
71,923    111,431 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 3,515    12,959 
3,515    12,959 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 494    197 
494    197 

9.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 460,925    460,925 
460,925    460,925 

10.

Reserves

2024
£
  2023
£
Equity-Settled Share-Based Payments in Year 55,465    30,293 
55,465    30,293 

3