REGISTERED NUMBER: 15804752 (England and Wales)

Unaudited Financial Statements

for the Period

26 June 2024 to 31 March 2025

for

Atino Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Neil John O'Hara

Thomas Robert Smith

Stephen Smith

Christopher James Smith

Iain Wallace

REGISTERED OFFICE:

Trimble House

9 Bold Street

Warrington

United Kingdom

WA1 1DN

REGISTERED NUMBER:

15804752 (England and Wales)

ACCOUNTANTS:

Raise

Chartered Accountants

Trimble House

9 Bold Street

Warrington

Cheshire

WA1 1DN

FIXED ASSETS

Tangible assets

4

251

Investments

5

510,716

510,967

CURRENT ASSETS

Debtors

6

13,717

Cash at bank

36,469

50,186

CREDITORS

Amounts falling due within one year

7

225,300

NET CURRENT LIABILITIES

(175,114

)

TOTAL ASSETS LESS CURRENT LIABILITIES

335,853

CAPITAL AND RESERVES

Called up share capital

100

Share premium

335,511

Retained earnings

242

335,853

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

Iain Wallace - Director

1.	STATUTORY INFORMATION

Atino Group 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade and other debtors and creditors, loans, overdrafts and cash at bank, which are measured at amortised cost.

Taxation

Taxation for the period 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

335

At 31 March 2025

335

DEPRECIATION

Charge for period

84

At 31 March 2025

84

NET BOOK VALUE

At 31 March 2025

251

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

510,716

At 31 March 2025

510,716

NET BOOK VALUE

At 31 March 2025

510,716

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

13,717

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

220,487

Taxation and social security

3,313

Other creditors

1,500

225,300

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year-end there are amounts owing to the company from the directors of £12,317. No interest has been charged and it is repayable on demand.