Attento Management Holdings Limited Accounts






Attento Management Holdings Limited

	Company No. 13100263
		Information for Filing with The Registrar
		30 June 2025

The Directors present their report and the accounts for the period ended 30 June 2025.

Principal activities
The principal activity of the company during the period under review was as an investment holding company.

Change to accounting reference date
The Directors' have taken the decision to move the company's year end to the 30th June each year so as to match with its associate Attento Underwriting Agency Limited (Company Registration No 12837407). Thus the attached 2025 accounts are for an 18 month period.

Directors

The Directors who served at any time during the period were as follows:

J.R. Fleming
J.G. Sitwell








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J.G. Sitwell
Director
30 September 2025

at	30 June 2025
Company No.		13100263	Notes	2025	2023
				£	£
Fixed assets



	Investments		4	49	49
				49	49
Current assets

	Debtors		5	36	90

	Cash at bank and in hand			1,765	381
				1,801	471
Creditors: Amount falling due within one year			6	(14,122)	(3,528)
Net current liabilities				(12,321)	(3,057)
Total assets less current liabilities				(12,272)	(3,008)




Net liabilities				(12,272)	(3,008)

Capital and reserves
	Called up share capital			107	100



	Profit and loss account		8	(12,379)	(3,108)

Total equity				(12,272)	(3,008)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 September 2025 and signed on its behalf by:
J.G. Sitwell
Director
30 September 2025

for the period ended 30 June 2025

General information

Attento Management Holdings Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13100263

Its registered office is:

JMB Accounting Ltd

10 London Rd

Liphook

Hampshire

GU30 7AN

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The Directors' have taken the decision to move the company's year end to the 30th June each year so as to match with its associate Attento Underwriting Agency Limited (Company Registration No 12837407). Thus the attached 2025 accounts are for an 18 month period.

Accounting policies

Turnover

The company does not trade and only receives income via a dividend from its investment in Attento Underwriting Agency Ltd.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised
initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in
fair value are recognised in profit and loss. Unlisted investments in associates are carried using the 'Cost
Method' as prescribed in FRS102 which measures its investment at cost less any accumulated impairment
losses. Furthermore, dividends and other distributions received are recognised as income.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2023
			Number	Number
		The average monthly number of employees (including directors) during the period:	0	0

4	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 January 2024	49	49



		At 30 June 2025	49	49
		Provisions/Impairment





		Net book values
		At 30 June 2025	49	49
		At 31 December 2023	49	49

5	Debtors
			2025	2023
			£	£







		Prepayments and accrued income	36	90
			36	90

6	Creditors:
		amounts falling due within one year
			2025	2023
			£	£







		Loans from directors	10,942	2,449

		Accruals and deferred income	3,180	1,079
			14,122	3,528

Share Capital

1,071 Ordinary Shares at 10 pence each fully paid up. During the year the shares were diluted from 100 £1p shares to 1,000 10p shares and an additional 71 10p shares issued which were all fully paid up.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Post balance sheet events

A dividend was received from its investment in Attento Underwriting Agency Ltd in July 2025 for £147,000. Subsequently, a dividend was declared at £116.72 per share (total dividend £125,007) by Attento Management Holdings Limited which was paid in August 2025.