ATOMESS INTERNATIONAL LIMITED - Filleted accounts

Registered number

15362340

ATOMESS INTERNATIONAL LIMITED

Filleted Accounts

31 December 2024

ATOMESS INTERNATIONAL LIMITED
Registered number:		15362340
Balance Sheet
as at 31 December 2024

Notes			2024
£
Fixed assets
Tangible assets	3		1,484
Investments	4		20,000
			21,484

Current assets
Stocks		593,604
Debtors	5	204,033
Cash at bank and in hand		43,818
		841,455

Creditors: amounts falling due within one year	6	(768,074)

Net current assets			73,381

Total assets less current liabilities			94,865


Net assets			94,865

Capital and reserves
Called up share capital			100,000
Profit and loss account			(5,135)

Shareholders' funds			94,865

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.




Xiaozuo Zhu
Director
Approved by the board on 28 August 2025

ATOMESS INTERNATIONAL LIMITED
Notes to the Accounts
for the period from 19 December 2023 to 31 December 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:

	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2024
Number

	Average number of persons employed by the company					1



3	Tangible fixed assets
		Land and buildings		Equipments		Motor vehicles		Total
£			£		£		£
	Cost
	At 19 December 2023	-		-		-		-
	Additions	-		1,979		-		1,979
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 December 2024	-		1,979		-		1,979

	Depreciation
	At 19 December 2023	-		-		-		-
	Charge for the period	-		495		-		495
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 December 2024	-		495		-		495

	Net book value
	At 31 December 2024	-		1,484		-		1,484
	At 18 December 2023	-		-		-		-


4	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 19 December 2023			-		-		-
	Additions			-		20,000		20,000
	Revaluation			-		-		-
	Disposals			-		-		-

	At 31 December 2024			-		20,000		20,000


5	Debtors					2024
£

	Trade debtors					204,033
						204,033


6	Creditors: amounts falling due within one year					2024
£

	Trade creditors					745,338
	Director's loan account					45
	Taxation and social security costs					20,011
	Other creditors					2,680
						768,074


7	Controlling party

	The company is controlled by ATOMESS SYSTEM TECHNOLOGY CO., LIMITED (51%) ,Hyperev Ltd (39%) and TECK Group Limited (10%)