Atrium LDN LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC385151

		30 October 2025		30 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,850		10,256

			9,850		10,256
CURRENT ASSETS
Stocks	5	331,552		267,275
Debtors	6	122,803		581,092
Cash at bank and in hand		134,955		907,366

		589,310		1,755,733
Creditors: Amounts Falling Due Within One Year	7	(269,162 )		(1,787,285 )

NET CURRENT ASSETS (LIABILITIES)			320,148		(31,552 )

TOTAL ASSETS LESS CURRENT LIABILITIES			329,998		(21,296 )

Creditors: Amounts Falling Due After More Than One Year	8		(1,672 )		(13,522 )

NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS			328,326		(34,818 )

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		328,330		(34,814)

			328,330		(34,814)

Equity
Members' other interests
Members' capital		(4)		(4)

			(4)		(4)

			328,326		(34,818)

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			328,330		(34,814)
Members' other interests			(4)		(4)

			328,326		(34,818)

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Atrium LDN LLP

Balance Sheet (continued)

As At 30 October 2025

For the year ending 30 October 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Limespace Ltd

Designated Member

26/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Atrium LDN LLP is a limited liability partnership, incorporated in England & Wales, registered number OC385151 . The Registered Office is 51 St Marys Road, Tonbridge, Kent, TN9 2LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% straight line
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

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Atrium LDN LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 31 October 2024	10,982	3,350	14,453	28,785
Additions	-	-	1,665	1,665

As at 30 October 2025	10,982	3,350	16,118	30,450

Depreciation
As at 31 October 2024	9,265	1,920	7,344	18,529
Provided during the period	251	209	1,611	2,071

As at 30 October 2025	9,516	2,129	8,955	20,600

Net Book Value
As at 30 October 2025	1,466	1,221	7,163	9,850

As at 31 October 2024	1,717	1,430	7,109	10,256

5. Stocks

	30 October 2025	30 October 2024
	£	£
Work in progress	331,552	267,275

6. Debtors

	30 October 2025	30 October 2024
	£	£
Due within one year
Trade debtors	121,119	384,424
Prepayments and accrued income	-	140,756
Other debtors	1,684	55,912

	122,803	581,092

7. Creditors: Amounts Falling Due Within One Year

	30 October 2025	30 October 2024
	£	£
Trade creditors	157,699	915,813
Bank loans and overdrafts	10,000	10,000
Other loans	-	481,359
Other taxes and social security	4,695	5,697
VAT	1,723	281,754
Net wages	1,657	1,057
Other creditors	77,788	9,329
Accruals and deferred income	15,600	82,276

	269,162	1,787,285

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Atrium LDN LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

8. Creditors: Amounts Falling Due After More Than One Year

	30 October 2025	30 October 2024
	£	£
Bank loans	1,672	13,522

9. Related Party Transactions

Members’ capital classified as a liability includes the opening balance of £10,000 owed to Cornish Wombat Ltd, which was paid during the year.

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