Company registration number 13721733 (England and Wales)
ATLANT 3D LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ATLANT 3D LIMITED
COMPANY INFORMATION
Directors
David Alastair Smyth
Julien Bachmann
(Resigned 1 January 2025)
Maksym Plakhotnyuk
Kathrine Stampe Andersen
Alan David Richards
Thomas Michael Walsh
(Appointed 1 January 2025)
Company number
13721733
Registered office
Suite 5, 7th Floor
50 Broadway
London
United Kingdom
SW1H 0DB
ATLANT 3D LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
ATLANT 3D LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Investments
5
33,691,828
33,691,828
Loan receivable
6
18,197,906
12,085,385
51,889,734
45,777,213
Current assets
Debtors
7
1,392,324
866,006
Cash at bank and in hand
2,006,216
7,142,338
3,398,540
8,008,344
Creditors: amounts falling due within one year
8
(439,097)
(292,133)
Net current assets
2,959,443
7,716,211
Net assets
54,849,177
53,493,424
Capital and reserves
Called up share capital
9
51,036
50,411
Share premium account
10
56,516,462
55,267,087
Profit and loss reserves
(1,718,321)
(1,824,074)
Total equity
54,849,177
53,493,424

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with FRS 102 Section 1A - Small Entities.

The financial statements were approved by the board of directors and authorised for issue on 22 June 2026 and are signed on its behalf by:
David Alastair Smyth
Maksym Plakhotnyuk
Director
Director
Company Registration No. 13721733
ATLANT 3D LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Atlant 3D Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 5, 7th Floor, 50 Broadway, London, United Kingdom, SW1H 0DB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention and on a going concern basis.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

ATLANT 3D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

ATLANT 3D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.8

Interest receivable

Interest receivable is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

Interest receivable is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

1.9
Interest payable
Interest payable is recognised using the effective interest rate method.
1.10

Critical accounting estimates and judgements

The preparation of the financial statements in conformity with section 1A of FRS 102 requires the use of judgements, estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates may differ from the related actual results. The Directors' deem the only critical accounting estimate and judgement applied in the preparation of these financial statements, to be that relating to the impairment of tangible assets, as described in note 1.3.

2
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
49,423
55,996

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit/(loss) before taxation
155,175
(838,585)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
38,794
(209,646)
Tax effect of expenses that are not deductible in determining taxable profit
10,630
265,642
Others
(1)
-
0
Taxation charge in the financial statements
49,423
55,996
ATLANT 3D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Employees

The average monthly number of persons employed by the company during the year was 1 (2024: 1).

2025
2024
Number
Number
Number of employees
1
1
Total
1
1

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
97,524
22,877
Social security costs
474
-
Pension costs
7,802
947
105,800
23,824
4
Directors' remuneration
2025
2024
£
£
Remuneration paid to director
12,791
8,366

The company provide d a remuneration of £12,791 (2024: £8,366) to the directors during the year.

5
Investments
2025
2024
£
£
Shares in group undertakings
33,691,828
33,691,828
ATLANT 3D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Investments
(Continued)
- 6 -
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 January 2025
33,691,828
At 31 December 2025
33,691,828
Carrying amount
At 31 December 2025
33,691,828
At 31 December 2024
33,691,828

The investments in subsidiaries are stated at cost less impairment.

6
Loan receivable
2025
2024
£
£
Loan to a subsidiary
18,197,906
12,085,385
At 31 December 2025
18,197,906
12,085,385

During the year 2025, the company advanced additional interest bearing loans totalling £6,112,521 to its subsidiary relevant to its equity investment in the subsidiary. Loan interest was charged at a fixed rate of 3% on the loans. The loan is maturity upon 10 years from the date of loan agreement.

The loans have been stated at amortised cost using the effective interest method.

7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
72,984
60,943
Amounts owed by group undertakings
2,000
2,000
Interest receivable from group undertakings
1,301,477
787,196
Prepayment
15,863
15,867
1,392,324
866,006
ATLANT 3D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,954
5,602
Amounts owed to group undertakings
293,759
224,120
Corporation tax payable
49,423
55,961
Other creditors
92,961
6,450
439,097
292,133
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 0.1p each
51,035,995
50,410,995
51,036
50,411
Number
£
At 1 January 2025
50,410,995
50,411
Share allotment in the year
625,000
625
At 31 December 2025
51,035,995
51,036

Each share is entitled to one vote in any circumstances. Each share is entitled to share equally in dividend payments or any other distribution, including a distribution arising from a winding up of the Company.

10
Share premium account
2025
2024
£
£
At the beginning of the year
55,267,087
45,458,988
Share allotment in the year
1,249,375
9,808,099
At the end of the year
56,516,462
55,267,087
11
Related party transactions

The company is exempt under FRS 102 - Section 1A from disclosing related party transactions with entities that are wholly owned members of the group.

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