IRIS Accounts Production v25.4.12.37 09494666 Board of Directors 1.4.24 31.3.25 31.3.25 Medium entities true false true true false false false true false Auditors Opinion These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary Share 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09494666 2024-03-31 09494666 2025-03-31 09494666 2024-04-01 2025-03-31 09494666 2023-03-31 09494666 2023-04-01 2024-03-31 09494666 2024-03-31 09494666 ns15:EnglandWales 2024-04-01 2025-03-31 09494666 ns14:PoundSterling 2024-04-01 2025-03-31 09494666 ns10:Director1 2024-04-01 2025-03-31 09494666 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09494666 ns10:MediumEntities 2024-04-01 2025-03-31 09494666 ns10:Audited 2024-04-01 2025-03-31 09494666 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 09494666 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09494666 ns10:FullAccounts 2024-04-01 2025-03-31 09494666 1 2024-04-01 2025-03-31 09494666 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 09494666 ns10:Director2 2024-04-01 2025-03-31 09494666 ns10:RegisteredOffice 2024-04-01 2025-03-31 09494666 ns5:CurrentFinancialInstruments 2025-03-31 09494666 ns5:CurrentFinancialInstruments 2024-03-31 09494666 ns5:Non-currentFinancialInstruments 2025-03-31 09494666 ns5:Non-currentFinancialInstruments 2024-03-31 09494666 ns5:ShareCapital 2025-03-31 09494666 ns5:ShareCapital 2024-03-31 09494666 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09494666 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09494666 ns5:ShareCapital 2023-03-31 09494666 ns5:RetainedEarningsAccumulatedLosses 2023-03-31 09494666 ns5:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 09494666 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 09494666 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 09494666 ns5:OwnedAssets 2024-04-01 2025-03-31 09494666 ns5:OwnedAssets 2023-04-01 2024-03-31 09494666 ns5:NetGoodwill 2024-04-01 2025-03-31 09494666 ns5:NetGoodwill 2023-04-01 2024-03-31 09494666 1 2024-04-01 2025-03-31 09494666 1 2023-04-01 2024-03-31 09494666 2 2024-04-01 2025-03-31 09494666 2 2023-04-01 2024-03-31 09494666 3 2024-04-01 2025-03-31 09494666 3 2023-04-01 2024-03-31 09494666 ns10:OrdinaryShareClass1 2023-04-01 2024-03-31 09494666 ns5:NetGoodwill 2024-03-31 09494666 ns5:NetGoodwill 2025-03-31 09494666 ns5:NetGoodwill 2024-03-31 09494666 ns5:FurnitureFittings 2024-03-31 09494666 ns5:MotorVehicles 2024-03-31 09494666 ns5:FurnitureFittings 2024-04-01 2025-03-31 09494666 ns5:MotorVehicles 2024-04-01 2025-03-31 09494666 ns5:FurnitureFittings 2025-03-31 09494666 ns5:MotorVehicles 2025-03-31 09494666 ns5:FurnitureFittings 2024-03-31 09494666 ns5:MotorVehicles 2024-03-31 09494666 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09494666 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 09494666 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 09494666 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-03-31 09494666 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-03-31 09494666 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-03-31 09494666 ns5:HirePurchaseContracts 2025-03-31 09494666 ns5:HirePurchaseContracts 2024-03-31 09494666 ns5:DeferredTaxation 2024-03-31 09494666 ns5:DeferredTaxation 2024-04-01 2025-03-31 09494666 ns5:DeferredTaxation 2025-03-31 09494666 ns10:OrdinaryShareClass1 2025-03-31 09494666 ns5:RetainedEarningsAccumulatedLosses 2024-03-31

REGISTERED NUMBER: 09494666 (England and Wales)

Strategic Report, Report of the Directors and

Audited Financial Statements for the Year Ended 31 March 2025

for

ATTM UK Limited

| ATTM UK Limited (Registered number: 09494666) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

| Page |

| Company Information | 1 |

| Strategic Report | 2 |  | to |  | 4

| Report of the Directors | 5 |  | to |  | 6

| Report of the Independent Auditors | 7 |  | to |  | 9

| Income Statement | 10 |

| Other Comprehensive Income | 11 |

| Statement of Financial Position | 12 |

| Statement of Changes in Equity | 13 |

| Statement of Cash Flows | 14 |

| Notes to the Statement of Cash Flows | 15 |

| Notes to the Financial Statements | 16 |  | to |  | 22

| ATTM UK Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr M Masilamany

| Mr M Arulendran

| REGISTERED OFFICE: | NISA EXTRA

| 187 Manford Way,

| Chigwell

| Essex

| IG7 4DN

| REGISTERED NUMBER: | 09494666 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Suraj Shah BFP ACA FCCA

| AUDITORS: | BBK Partnership

| Chartered Accountants

| & Statutory Auditors

| 1 Beauchamp Court

| 10 Victors Way

| Barnet

| Hertfordshire

| EN5 5TZ

| ATTM UK Limited (Registered number: 09494666) |

Strategic Report

for the Year Ended 31 March 2025

The directors present their strategic report for the year ended 31 March 2025.

REVIEW OF BUSINESS

The core trading activity during the year focused on retail sales through non-specialised stores, primarily offering food, beverages, and tobacco products.

Management concentrated on enhancing customer experience and diversifying product offerings to meet growing consumer demand. Key strategies involved exploring new marketing avenues to increase foot traffic, investing in partnerships, and improving stock levels.

Despite these efforts, the company faced challenges from external factors such as rising costs and changing consumer behavior, leading to a lower-than-expected financial performance. In the opinion of the directors, while market conditions were difficult, the company maintained solid stock levels throughout the year.

The profit for the year before taxation amounted to £507,053 (2024: Profit of £1,208,375)

The company continues to invest in strengthening its retail presence and enhancing customer engagement to drive future growth.

FUTURE DEVELOPMENTS

Despite strong long-term performance, the company is focused on expanding its reach and exploring new opportunities in the retail sector. As part of its strategy, the directors intend to diversify its market presence to reduce overreliance on specific product categories. Although revenue and operating profit decreased during the year, the company remained profitable. The directors continue to focus on maintaining operational efficiency and supporting the company's financial performance going forward. The company continues to invest in expanding its range of products and enhancing the retail experience to strengthen its position within the market. Given the challenging economic environment, the company believes there will be increased demand for essential consumer goods, and it plans to leverage its market expertise to meet these needs. The directors are optimistic that the company will continue to grow, supported by its ongoing product expansion and strategic market focus.

PRINCIPAL RISKS AND UNCERTAINTIES

The company's principal financial instruments comprise cash, short term deposits and various items such as trade debtors and trade creditors that arise directly from its operations. The main purpose of these financial instruments is to fund the company's operation as well as to manage working capital, liquidity and invest surplus funds.

The directors continue to assess the risks facing the company, both the securing of new business and maintaining existing relationship are key to the company's success.

The retail industry continues to face challenges from the global geopolitical and economic environment, particularly in relation to cost inflation, exchange rates, and shifts in consumer sentiment. In this environment, customers prioritize brands they can trust, seeking choice and flexibility in their purchasing decisions. Additionally, the company is committed to closely monitoring and controlling overhead costs, with regular reviews by the directors.

The directors meet frequently to assess risk exposure and evaluate the company’s risk appetite. The key risks the company faces broadly fall into the following categories:

MARKET

The company closely monitors the broader economic trends affecting the retail sector, particularly those in non-specialised stores where food, beverages, and tobacco are the dominant products. The directors stay informed about shifts in market conditions and adjust the company's offerings and pricing strategies to maintain customer trust and satisfaction.

| ATTM UK Limited (Registered number: 09494666) |

Strategic Report

for the Year Ended 31 March 2025

COMPETITIVE

The primary competitive risks for the company stem from evolving customer preferences and market demand shifts. To address these challenges, the company actively tracks changes in customer behavior and has implemented responsive strategies to meet both current and future consumer needs.

LEGISLATIVE RISK

The directors routinely assess the company’s exposure to legislative risks, ensuring that all relevant regulations and legal requirements are adhered to. This ongoing review helps to safeguard the company’s operations and minimize potential compliance issues.

FINANCIAL INSTRUMENT RISK

The company has put in place a comprehensive risk and financial management framework designed to safeguard against events that could hinder its performance objectives. This framework focuses on minimizing counterparty risks, maintaining sufficient working capital, and ensuring that risk management is effectively handled at the business unit level.

OUR CLIENTS

Providing high-quality products and outstanding customer service is essential for the success of the business. We regularly assess customer satisfaction through surveys and direct feedback, gathered both in person and over the phone. In addition to formal surveys, we hold meetings with customer representatives to gather insights. The directors receive consistent updates on customer feedback and utilize this information to make service enhancements where necessary. This can involve refining the product range, optimizing the customer purchasing experience, or introducing new services to enhance customer satisfaction.

OUR SUPPLIERS

The company works closely with a network of suppliers who provide the food, beverages, and tobacco products we sell. These suppliers are viewed as critical partners in our business, and our senior management team is dedicated to maintaining strong relationships with them to ensure the highest standards of product quality and service. We are fortunate to have alternative suppliers for most of our products, which gives us the flexibility to offer a diverse range of options while maintaining consistent quality. The directors are kept informed through regular operational updates at board meetings. Any major developments, such as changes in key supplier leadership or shifts in industry trends, are promptly communicated to the board. All key supplier contracts undergo an annual review by the directors to ensure alignment with the company's strategic goals.

KEY PERFORMANCE INDICATORS

The directors have considered the use of the key performance indicators. The continuous measurement and monitoring of the business performance is a critical element of the management process. In order to provide consistent and comprehensive information the Company use a number of key performance indicators (KPI's) to provide a timely and well-balanced review of the financial performance against predefined targets.

These include the levels of turnover, gross and net profit margins and profitability ratios.

The Company's key and other performance indicators during the period were as follows

| 2025 |  | 2024 |

| £ |  | £ |

Turnover |  | 12,409 |  | 13,885 |

Gross profit |  | 2,649 |  | 3,061 |

Gross profit margin |  | 21.35% |  | 22.05% |

Operating profit/ (Loss) |  | 544 |  | 1,210 |

Profit/(Loss) for the year |  | 383 |  | 844 |

| ATTM UK Limited (Registered number: 09494666) |

Strategic Report

for the Year Ended 31 March 2025

Other key KPI's that demonstrate the level of performance in different parts of the business include:

- Average salary levels

- EBITDA

- Performance against budget and prior year.

The directors are satisfied with the KPI's delivered in the year and is confident that expected performance levels can be maintained for the foreseeable future.

ON BEHALF OF THE BOARD:

Mr M Masilamany - Director

25 March 2026

| ATTM UK Limited (Registered number: 09494666) |

Report of the Directors

for the Year Ended 31 March 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Retail sale in non-specialised stores with food, beverages or tobacco predominating

DIVIDENDS

The total distribution of dividends for the year ended 31 March 2025 will be £ 144,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Mr M Masilamany

Mr M Arulendran

FINANCIAL INSTRUMENTS

Treasury Operations and Financial Instruments

The directors have established a risk and financial management framework whose primary objective is to protect the company from events that hinder the achievement of performance objective. The objective is to limit the undue counterparty exposure, ensure sufficient working capital and monitor risk at a business unit level. The company's principal financial instruments during the year comprised of inter-company loans. The main purpose of these financial instruments are to provide funding for company operations.

Liquidity Risk

The company manages its cash requirements in order to maximize interest income and minimize interest expense, whilst ensuring the company has sufficient liquid resources to meet the operation needs of the business.

Credit Risk

Trade debtors will be monitored on an ongoing basis and provision may be made for doubtful debts where necessary.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

| ATTM UK Limited (Registered number: 09494666) |

Report of the Directors

for the Year Ended 31 March 2025

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, BBK Partnership, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr M Masilamany - Director

25 March 2026

Report of the Independent Auditors to the Members of

ATTM UK Limited

Qualified Opinion

We have audited the financial statements of ATTM UK Limited (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and Notes to the Statement of Cash Flows, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for qualified opinion

The company's inventory at 31 March 2025 was stated in the financial statements at £1,659,918. We were unable to attend the physical inventory count on that date, and we were unable to obtain sufficient appropriate audit evidence regarding the inventory quantities by alternative means. Consequently, we were unable to determine whether any adjustments to this amount were necessary.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the company in accordance with the ethical requirements relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Report of the Independent Auditors to the Members of

ATTM UK Limited

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page five, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the company's operating sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

Report of the Independent Auditors to the Members of

ATTM UK Limited

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates set out in the financial statements were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC, relevant regulators including the Health and Safety Executive, and the company's legal advisors.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Suraj Shah BFP ACA FCCA (Senior Statutory Auditor)

for and on behalf of BBK Partnership

Chartered Accountants

& Statutory Auditors

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

25 March 2026

| ATTM UK Limited (Registered number: 09494666) |

Income Statement

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

TURNOVER | 12,409,096 |  | 13,884,582 |  |

Cost of sales | (9,759,880 | ) | (10,823,710 | ) |

GROSS PROFIT | 2,649,216 |  | 3,060,872 |  |

Administrative expenses | (2,104,924 | ) | (1,850,401 | ) |

OPERATING PROFIT | 4 | 544,292 |  | 1,210,471 |  |

Interest payable and similar expenses | 5 | (37,239 | ) | (2,096 | ) |

PROFIT BEFORE TAXATION | 507,053 |  | 1,208,375 |  |

Tax on profit | 6 | (124,010 | ) | (364,433 | ) |

PROFIT FOR THE FINANCIAL YEAR | 383,043 |  | 843,942 |  |

| ATTM UK Limited (Registered number: 09494666) |

Other Comprehensive Income

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 383,043 |  | 843,942 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 383,043 |  | 843,942 |  |

| ATTM UK Limited (Registered number: 09494666) |

Statement of Financial Position

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 8 | - |  | 36,000 |  |

Tangible assets | 9 | 835,437 |  | 508,743 |  |

835,437 |  | 544,743 |  |

CURRENT ASSETS

Stocks | 10 | 1,659,918 |  | 710,751 |  |

Debtors | 11 | 447,704 |  | 250,794 |  |

Cash at bank and in hand | 219,253 |  | 646,036 |  |

2,326,875 |  | 1,607,581 |  |

CREDITORS

Amounts falling due within one year | 12 | (1,281,993 | ) | (494,879 | ) |

NET CURRENT ASSETS | 1,044,882 |  | 1,112,702 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,880,319 |  | 1,657,445 |  |

CREDITORS

Amounts falling due after more than one year | 13 | (594,541 | ) | (590,307 | ) |

PROVISIONS FOR LIABILITIES | 16 | (62,669 | ) | (83,072 | ) |

NET ASSETS | 1,223,109 |  | 984,066 |  |

CAPITAL AND RESERVES

Called up share capital | 17 | 100 |  | 100 |  |

Retained earnings | 18 | 1,223,009 |  | 983,966 |  |

SHAREHOLDERS' FUNDS | 1,223,109 |  | 984,066 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by:

Mr M Masilamany - Director

| ATTM UK Limited (Registered number: 09494666) |

Statement of Changes in Equity

for the Year Ended 31 March 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 April 2023 | 100 |  | 210,024 |  | 210,124 |  |

Changes in equity

Dividends | - |  | (70,000 | ) | (70,000 | ) |

Total comprehensive income | - |  | 843,942 |  | 843,942 |  |

Balance at 31 March 2024 | 100 |  | 983,966 |  | 984,066 |  |

Changes in equity

Dividends | - |  | (144,000 | ) | (144,000 | ) |

Total comprehensive income | - |  | 383,043 |  | 383,043 |  |

Balance at 31 March 2025 | 100 |  | 1,223,009 |  | 1,223,109 |  |

| ATTM UK Limited (Registered number: 09494666) |

Statement of Cash Flows

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | (212,897 | ) | 1,205,258 |  |

Interest paid | (14,796 | ) | (2,096 | ) |

Net cash from operating activities | (227,693 | ) | 1,203,162 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (510,493 | ) | (157,317 | ) |

Net cash from investing activities | (510,493 | ) | (157,317 | ) |

Cash flows from financing activities

New loans in year | - |  | 550,000 |  |

Loan repayments in year | (80,000 | ) | - |  |

Capital repayments in year | 161,659 |  | 65,757 |  |

Amount withdrawn by directors | 373,744 |  | (963,866 | ) |

Equity dividends paid | (144,000 | ) | (70,000 | ) |

Net cash from financing activities | 311,403 |  | (418,109 | ) |

(Decrease)/increase in cash and cash equivalents | (426,783 | ) | 627,736 |  |

Cash and cash equivalents at beginning of year | 2 | 646,036 |  | 18,300 |  |

Cash and cash equivalents at end of year | 2 | 219,253 |  | 646,036 |  |

| ATTM UK Limited (Registered number: 09494666) |

Notes to the Statement of Cash Flows

for the Year Ended 31 March 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 31.3.25 |  | 31.3.24

£ | £ |

| Profit before taxation | 507,053 |  | 1,208,375 |  |

| Depreciation charges | 219,800 |  | 148,018 |  |

| Finance costs | 37,239 |  | 2,096 |  |

764,092 |  | 1,358,489 |  |

| (Increase)/decrease in stocks | (949,167 | ) | 189,500 |  |

| Increase in trade and other debtors | (196,910 | ) | (12,294 | ) |

| Increase/(decrease) in trade and other creditors | 169,088 |  | (330,437 | ) |

| Cash generated from operations | (212,897 | ) | 1,205,258 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

| Year ended 31 March 2025

| 31/3/25 |  | 1/4/24

£ | £ |

| Cash and cash equivalents | 219,253 |  | 646,036 |  |

| Year ended 31 March 2024

| 31/3/24 |  | 1/4/23

£ | £ |

| Cash and cash equivalents | 646,036 |  | 18,300 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)

| At 1/4/24 | Cash flow | At 31/3/25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 646,036 |  | (426,783 | ) | 219,253 |  |

646,036 |  | (426,783 | ) | 219,253 |  |

| Debt

| Finance leases | (65,757 | ) | (161,659 | ) | (227,416 | ) |

| Debts falling due after 1 year | (550,000 | ) | 80,000 |  | (470,000 | ) |

(615,757 | ) | (81,659 | ) | (697,416 | ) |

| Total | 30,279 |  | (508,442 | ) | (478,163 | ) |

| ATTM UK Limited (Registered number: 09494666) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| ATTM UK 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.

| The nature of the company's operations and principal activities is the retail sale in non-specialised stores with food, beverages or tobacco predominating

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

| Significant judgements and estimates

| In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of the assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimates is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| The critical judgment made by the management is to continue recognising the freehold property on cost as permitted by the accounting standards.

| Turnover

| Turnover is recognized at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for turnover recognition are as follows:

| Turnover from the sale of goods is recognized when the significant risks and rewards of ownership have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company, and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This typically occurs upon dispatch of the goods.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Other Intangible Assets are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| ATTM UK Limited (Registered number: 09494666) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

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

| Fixtures and fittings - 20% on Reducing balance

| Motor vehicles - 25% on Reducing Balance

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less any impairment.

| Provisions

| Provisions are recognised when the company has a present obligation at the balance sheet date arising from a past event, it is probable that an outflow of economic benefits will be required to settle the obligation, and the amount can be reliably estimated.

| Going concern

| As part of their assessment of going concern, the directors of the company have considered the liquidity position and funding requirements for at least 12 months from the date of approval of these financial statements. The directors consider it appropriate to prepare the financial statement on a going concern basis.

| Financial instruments

| Cash and cash equivalents

| Cash and cash equivalents comprises cash on hand and all deposits, and other short-term highly liquid

| investments that are readily convertible to a known amount of cash and are subject to and insignificant risk of change in value.

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary

| course of business. Trade debtors are recognised initially at the transaction price. They are subsequently

| measured at amortised cost using the effective interest method less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

| business from suppliers. Accounts payables are classified as current liabilities of the company does not have an unconditional right at the end of the reporting period to refer settlements of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlements for at least twelve months after the reporting date they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

| ATTM UK Limited (Registered number: 09494666) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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 statement of financial position date.

| Employee benefits

| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

| The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

3. | EMPLOYEES AND DIRECTORS

| 31.3.25 |  | 31.3.24

£ | £ |

| Wages and salaries | 1,090,603 |  | 865,406 |  |

| Social security costs | 70,690 |  | (109,331 | ) |

| Other pension costs | 14,909 |  | (6,052 | ) |

1,176,202 |  | 750,023 |  |

| The average number of employees during the year was as follows:

| 31.3.25 |  | 31.3.24

| Staff | 63 |  | 67 |  |

| 31.3.25 |  | 31.3.24

£ | £ |

| Directors' remuneration | 109,200 |  | 100,100 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 31.3.25 |  | 31.3.24

£ | £ |

| Depreciation - owned assets | 183,799 |  | 144,018 |  |

| Goodwill amortisation | 36,000 |  | 4,000 |  |

| Auditors' remuneration | 8,400 |  | 8,500 |  |

| ATTM UK Limited (Registered number: 09494666) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 31.3.25 |  | 31.3.24

£ | £ |

| HMRC Interest | 26,149 |  | 2,096 |  |

| HMRC Penalty | 1,422 |  | - |  |

| HP interest | 9,668 |  | - |  |

37,239 |  | 2,096 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31.3.25 |  | 31.3.24

£ | £ |

| Current tax:

| UK corporation tax | 144,413 |  | 281,361 |  |

| Deferred tax | (20,403 | ) | 83,072 |  |

| Tax on profit | 124,010 |  | 364,433 |  |

7. | DIVIDENDS

| 31.3.25 |  | 31.3.24

£ | £ |

| Interim | 144,000 |  | 70,000 |  |

8. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 40,000 |  |

| AMORTISATION

| At 1 April 2024 | 4,000 |  |

| Amortisation for year | 36,000 |  |

| At 31 March 2025 | 40,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | 36,000 |  |

| ATTM UK Limited (Registered number: 09494666) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 392,466 |  | 280,992 |  | 673,458 |  |

| Additions | 103,463 |  | 407,030 |  | 510,493 |  |

| At 31 March 2025 | 495,929 |  | 688,022 |  | 1,183,951 |  |

| DEPRECIATION

| At 1 April 2024 | 85,696 |  | 79,019 |  | 164,715 |  |

| Charge for year | 65,839 |  | 117,960 |  | 183,799 |  |

| At 31 March 2025 | 151,535 |  | 196,979 |  | 348,514 |  |

| NET BOOK VALUE

| At 31 March 2025 | 344,394 |  | 491,043 |  | 835,437 |  |

| At 31 March 2024 | 306,770 |  | 201,973 |  | 508,743 |  |

10. | STOCKS

| 31.3.25 |  | 31.3.24

£ | £ |

| Finished goods | 1,659,918 |  | 710,751 |  |

11. | DEBTORS

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year:

| Staff loan | 10,250 |  | 13,500 |  |

| HP Accrued interest | 27,871 |  | 12,294 |  |

| Other debtors | 222,583 |  | - |  |

260,704 |  | 25,794 |  |

| Amounts falling due after more than one year:

| Community loan | 187,000 |  | 225,000 |  |

| Aggregate amounts | 447,704 |  | 250,794 |  |

| ATTM UK Limited (Registered number: 09494666) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts (see note 15) | 102,875 |  | 25,450 |  |

| Trade creditors | 259,195 |  | 155,908 |  |

| Tax | 448,218 |  | 281,361 |  |

| Social security and other taxes | 52,905 |  | (2,385 | ) |

| Pension | (154 | ) | 355 |  |

| VAT | 23,608 |  | 13,855 |  |

| Directors' current accounts | 375,379 |  | 1,635 |  |

| Accrued expenses | 19,967 |  | 18,700 |  |

1,281,993 |  | 494,879 |  |

13. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans (see note 14) | 470,000 |  | 550,000 |  |

| Hire purchase contracts (see note 15) | 124,541 |  | 40,307 |  |

594,541 |  | 590,307 |  |

14. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due between one and two years:

| Loan | 470,000 |  | 550,000 |  |

15. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 31.3.25 |  | 31.3.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 102,875 |  | 25,450 |  |

| Between one and five years | 124,541 |  | 40,307 |  |

227,416 |  | 65,757 |  |

16. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Deferred tax | 62,669 |  | 83,072 |  |

| ATTM UK Limited (Registered number: 09494666) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

16. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 83,072 |  |

| Provided during year | (20,403 | ) |

| Balance at 31 March 2025 | 62,669 |  |

17. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 100 | Ordinary Share | £1 | 100 |  | 100 |  |

18. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 983,966 |  |

| Profit for the year | 383,043 |  |

| Dividends | (144,000 | ) |

| At 31 March 2025 | 1,223,009 |  |