REGISTERED NUMBER: SC555737 (Scotland)

Financial Statements for the Year Ended 31 December 2025

for

ATTEMA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

H L Attema

N C Van Ginkel

REGISTERED OFFICE:

Glencaird House

Bargrennan

Newton Stewart

Dumfries & Galloway

DG8 6SX

REGISTERED NUMBER:

SC555737 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Tangible assets

4

924,068

456,597

CURRENT ASSETS

Debtors

5

-

54,996

Cash at bank

485,601

706,927

485,601

761,923

CREDITORS

Amounts falling due within one year

6

215,326

217,627

NET CURRENT ASSETS

270,275

544,296

TOTAL ASSETS LESS CURRENT LIABILITIES

1,194,343

1,000,893

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

1,194,323

1,000,873

SHAREHOLDERS' FUNDS

1,194,343

1,000,893

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2026 and were signed on its behalf by:

H L Attema - Director

1.	STATUTORY INFORMATION

Attema Ltd is a private company, limited by shares , registered in Scotland. 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 reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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 year 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 year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

equipment

Totals

£

£

£

COST

At 1 January 2025

455,798

1,941

457,739

Additions

467,129

633

467,762

At 31 December 2025

922,927

2,574

925,501

DEPRECIATION

At 1 January 2025

-

1,142

1,142

Charge for year

-

291

291

At 31 December 2025

-

1,433

1,433

NET BOOK VALUE

At 31 December 2025

922,927

1,141

924,068

At 31 December 2024

455,798

799

456,597

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

37,970

Other debtors

-

17,026

-

54,996

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

16,925

18,318

Other creditors

198,401

199,309

215,326

217,627

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £17,700 (2024 - £28,900) were paid to the directors .

The company was under control of HL Attema and NC Van Ginkel throughout the current and previous year.

During the year the director advanced the company net amounts totalling £909. As at 31 December 2025 included within other creditors is a balance outstanding due to the director of £196,126 (2024 - £195,217). Interest has been charged on this loan at 6% per annum.