Company registration number 07130716 (England and Wales)
ATAMATE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ATAMATE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ATAMATE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,393
1,696
Current assets
Stocks
4
121,106
96,985
Debtors
5
152,967
161,344
Cash at bank and in hand
21,379
669
295,452
258,998
Creditors: amounts falling due within one year
6
(5,110,665)
(4,681,669)
Net current liabilities
(4,815,213)
(4,422,671)
Total assets less current liabilities
(4,811,820)
(4,420,975)
Provisions for liabilities
(848)
(424)
Net liabilities
(4,812,668)
(4,421,399)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(4,812,669)
(4,421,400)
Total equity
(4,812,668)
(4,421,399)

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 February 2026 and are signed on its behalf by:
Mr Joe Miles
Director
Company registration number 07130716 (England and Wales)
ATAMATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Atamate Limited is a private company limited by shares incorporated in England and Wales. The registered office is Shotover Hill Headington Oxford, Oxford, Oxfordshire, OX3 8TB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future. However, the director is aware of certain material uncertainties which may cause doubt on the company's ability to continue as a going concern.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% Straight Line
ATAMATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
19
18
ATAMATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Computers
£
Cost
At 1 January 2025
8,991
Additions
3,568
At 31 December 2025
12,559
Depreciation and impairment
At 1 January 2025
7,295
Depreciation charged in the year
1,871
At 31 December 2025
9,166
Carrying amount
At 31 December 2025
3,393
At 31 December 2024
1,696
4
Stocks
2025
2024
£
£
Stocks
121,106
96,985
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
132,481
146,569
Other debtors
18,863
2,400
Prepayments and accrued income
1,623
7,839
152,967
156,808
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
-
0
4,536
Total debtors
152,967
161,344
ATAMATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
0
125
Trade creditors
138,329
48,032
Taxation and social security
160,563
244,365
Other creditors
4,811,773
4,389,147
5,110,665
4,681,669
7
Related party transactions

Shotover Technologies Limited owns 100% of the share capital of the company. At the balance sheet date a loan to ShotoverTechnologies Limited of £4,607,136 (202 4: £4,274,466) was outstanding. The loan is repayable on demand and no interest is charged.

Atamate L imi t e d owns 100% of the share capital of Atamate Solutions Limited (formally Atamate Consulting Limited). At the balance sheet date, a loan to Atamate Solutions Ltd of £77,894 (202 4: £42,926) was outstanding. The loan is repayable on demand and no interest is charged.

Included in creditors as at the reporting date are balances relating to Miles Properties Limited, £30,012 (2024: £nil) and a balance relating to Ravenscourt Builders Limited, £6,640 (2024: £nil), both of which have a common director with the company.

At the reporting date, the company was owed £7,985 (2024: £nil) by the director.

8
Ultimate Controlling Party

The company's ultimate controlling party is Shotover Technologies Limited by virtue of its ownership of 100% of the issued share capital in the company.

9
Restatement

The financial statements include amounts restated in relation to the previous reporting period.

2025-12-31 2025-01-01 false false false 09 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Hugh Miles Mr W J C Miles 07130716 2025-01-01 2025-12-31 07130716 2025-12-31 07130716 2024-12-31 07130716 core:ComputerEquipment 2025-12-31 07130716 core:ComputerEquipment 2024-12-31 07130716 core:WithinOneYear 2025-12-31 07130716 core:WithinOneYear 2024-12-31 07130716 core:CurrentFinancialInstruments 2025-12-31 07130716 core:CurrentFinancialInstruments 2024-12-31 07130716 core:ShareCapital 2025-12-31 07130716 core:ShareCapital 2024-12-31 07130716 core:RetainedEarningsAccumulatedLosses 2025-12-31 07130716 core:RetainedEarningsAccumulatedLosses 2024-12-31 07130716 bus:Director2 2025-01-01 2025-12-31 07130716 core:ComputerEquipment 2025-01-01 2025-12-31 07130716 2024-01-01 2024-12-31 07130716 core:ComputerEquipment 2024-12-31 07130716 core:Non-currentFinancialInstruments 2025-12-31 07130716 core:Non-currentFinancialInstruments 2024-12-31 07130716 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07130716 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07130716 bus:FRS102 2025-01-01 2025-12-31 07130716 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 07130716 bus:Director1 2025-01-01 2025-12-31 07130716 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP