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Registered number: 05061695
Attolife Ltd
Financial Statements
For The Year Ended 31 March 2025
Attolife Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Attolife Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05061695

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 68,841 |  | 90,710
Tangible Assets | 5 |  | 301,488 |  | 543,945
|  |  | 370,329 |  | 634,655
CURRENT ASSETS
Stocks | 6 | 62,010 |  | 64,484 |
Debtors | 7 | 4,401,677 |  | 1,626,671 |
Cash at bank and in hand |  | 18,414 |  | 27,365 |
|  | 4,482,101 |  | 1,718,520 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,126,238 ) |  | (524,208 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,355,863 |  | 1,194,312
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,726,192 |  | 1,828,967
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (144 ) |  | (1,887 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (74,836 ) |  | -
NET ASSETS |  |  | 3,651,212 |  | 1,827,080
CAPITAL AND RESERVES
Called up share capital | 11 |  | 298,928 |  | 298,928
Profit and Loss Account |  |  | 3,352,284 |  | 1,528,152
SHAREHOLDERS' FUNDS |  |  | 3,651,212 |  | 1,827,080

Page 1
Page 2
Attolife Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Dr Thomas Haizel Director
03/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Attolife Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Attolife Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05061695 . The registered office is 33 Scottow Enterprise Park, Lamas Road, Norwich, Norfolk, NR10 5FB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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 | 20% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 20% straight line
Computer Equipment | 20% straight line

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Attolife Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. 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.
2.8. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2024: 28)
28 28
4. Intangible Assets

| Goodwill | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 28,113 | 318,923 | 347,036
As at 31 March 2025 | 28,113 | 318,923 | 347,036

...CONTINUED
Page 4
Page 5
Attolife Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Amortisation
As at 1 April 2024 | 11,245 | 245,081 | 256,326
Provided during the period | 2,811 | 19,058 | 21,869
As at 31 March 2025 | 14,056 | 264,139 | 278,195
Net Book Value
As at 31 March 2025 | 14,057 | 54,784 | 68,841
As at 1 April 2024 | 16,868 | 73,842 | 90,710

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 1,783,687 | 2,750 | 32,065 | 143,711 | 1,962,213
Additions | - | - | - | 23,505 | 23,505
Disposals | (242,405 ) | - | (10,263 ) | - | (252,668 )
As at 31 March 2025 | 1,541,282 | 2,750 | 21,802 | 167,216 | 1,733,050
Depreciation
As at 1 April 2024 | 1,325,266 | 1,948 | 29,158 | 61,896 | 1,418,268
Provided during the period | 239,263 | 687 | 1,037 | 24,975 | 265,962
Disposals | (242,406 ) | - | (10,262 ) | - | (252,668 )
As at 31 March 2025 | 1,322,123 | 2,635 | 19,933 | 86,871 | 1,431,562
Net Book Value
As at 31 March 2025 | 219,159 | 115 | 1,869 | 80,345 | 301,488
As at 1 April 2024 | 458,421 | 802 | 2,907 | 81,815 | 543,945

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 62,010 |  | 64,484

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 112,014 |  | 60,412
Amounts owed by group undertakings | 4,185,532 |  | 844,224
Other debtors | 104,131 |  | 722,035
| 4,401,677 |  | 1,626,671

Page 5
Page 6
Attolife Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,743 |  | 46,112
Trade creditors | 367,317 |  | 315,955
Bank loans and overdrafts | 143,000 |  | -
Other loans | - |  | 21,250
Other creditors | 103,387 |  | 90,927
Taxation and social security | 510,791 |  | 49,964
| 1,126,238 |  | 524,208

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 144 |  | 1,887

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,743 |  | 46,112
Later than one year and not later than five years | 144 |  | 1,887
| 1,887 |  | 47,999
| 1,887 |  | 47,999

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 298,928 |  | 298,928

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