Company registration number: 07568881
Annual report and unaudited financial statements
for the year ended 31 July 2025
for
Atocap Limited
Pages for filing with the Registrar
Company registration number: 07568881
Atocap Limited
Balance sheet
as at 31 July 2025
2025 2024
Note £ £ £ £
Current assets
Debtors 4 488 48,810
Cash at bank and in hand 68,520 52,416
69,008 101,226
Creditors: amounts falling due within one
year 		5 (2,420) (5,245)
Net current assets 66,588 95,981
NET ASSETS 66,588 95,981
Capital and reserves
Called up share capital 3,484 3,484
Share premium account 1,399,115 1,399,115
Profit and loss account (1,336,011) (1,306,618)
TOTAL EQUITY 66,588 95,981
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07568881
Atocap Limited
Balance sheet - continued
as at 31 July 2025
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 and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 28 April 2026 and signed on its behalf by:
W Wong, Director
28 April 2026
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Atocap Limited
Notes to the financial statements
for the year ended 31 July 2025
1 Company information
Atocap Limited is a private company registered in England and Wales. Its registered number is 07568881. The company is limited by shares. Its registered office is 90 Tottenham Court Road, London, W1T 4TJ.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
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Atocap Limited
Notes to the financial statements - continued
for the year ended 31 July 2025
4 Debtors
2025 2024
£ £
Taxation 177 -
Other debtors - 48,810
Prepayments and accrued income 311 -
488 48,810
Short term debtors are measured at transaction price (which is usually the invoice price), less any
impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised
at transaction price including any transaction costs and subsequently measured amortised cost
determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 1,520 1,941
Other creditors - 3,304
Accruals and deferred income 900 -
2,420 5,245
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and
other financial liabilities are initially recognised at transaction price net of any transaction costs and
subsequently measured at amortised cost determined using the effective interest method.
6 Guarantees and other financial commitments
There were no financial guarantees or commitments, either ongoing or entered into during the period.
7 Contingent liabilities
The company had no off-balance sheet arrangements at year-end or at any stage during the period.
8 Directors' advances, credit, and guarantees
There were no advances, credits, or guarantees granted to the directors during the period.
9 Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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Atocap Limited
Notes to the financial statements - continued
for the year ended 31 July 2025
10 Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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