REGISTERED NUMBER: 06706639 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Attam Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms N Iris

REGISTERED OFFICE:

4 Yorke Street

Hucknall

Nottinghamshire

NG15 7BT

REGISTERED NUMBER:

06706639 (England and Wales)

ACCOUNTANTS:

Smith Cookson

Chartered Accountants

4 Yorke Street

Hucknall

Nottinghamshire

NG15 7BT

BANKERS:

Santander

Bootle

Merseyside

L30 4GB

CURRENT ASSETS

Debtors

4

-

6,893

Cash at bank and in hand

1

74,192

1

81,085

CREDITORS

Amounts falling due within one year

5

-

11,740

NET CURRENT ASSETS

1

69,345

TOTAL ASSETS LESS CURRENT LIABILITIES

1

69,345

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

-

69,344

SHAREHOLDERS' FUNDS

1

69,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 19 May 2026 and were signed by:

Ms N Iris - Director

1.	STATUTORY INFORMATION

Attam 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.

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.

Development costs have been fully amortised in the current year.

Development costs

Development costs to 2013 have been capitalised based on costs incurred, as they relate to the development of a new product to be sold. They are written off over the expected useful life of the asset to which they relate. The development costs to 2013 have been amortised in full.

Development costs from 2014 to 2019 totalling £349,068 have been capitalised based on costs incurred, as they relate to the development of a new product to be sold. They are written off over the expected economic return of the asset to which they relate. The current rate applied is straight line over 10 years starting from the first product sale in April 2019.

Development costs for 2020 onwards, have been accounted for in the profit and loss account.

Development projects are reviewed on an annual basis.

All development costs were written off at 31st March 2025.

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 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

-

1,557

VAT

-

5,336

-

6,893

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

-

10,540

Accruals and deferred income

-

1,200

-

11,740

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

7.	ULTIMATE CONTROLLING PARTY

Attam Limited is a wholly owned subsidiary of Ascesa Limited.