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Registration number: 15275687

Atuin.Events Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Atuin.Events Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Atuin.Events Ltd

(Registration number: 15275687)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 4,603 | 5,848
Current assets |  |  |
Stocks | 6 | 1,750 | 500
Debtors | 7 | 553 | -
Cash at bank and in hand |  | 12,474 | 4,639
|  | 14,777 | 5,139
Creditors: Amounts falling due within one year | 8 | (15,115) | (6,311)
Net current liabilities |  | (338) | (1,172)
Net assets |  | 4,265 | 4,676
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Retained earnings |  | 4,065 | 4,476
Shareholders' funds |  | 4,265 | 4,676

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 August 2026 and signed on its behalf by:

Mr P J Hopton Director | Mrs V J Hopton Director |

Atuin.Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Atuin.Cafe
Amp Technology Centre
Brunel Way
S60 5WG

These financial statements were authorised for issue by the Board on 3 August 2026.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% straight line
Plant and machinery | 20% straight line

Atuin.Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Atuin.Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Loss/profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 1,910 | 1,975

Atuin.Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 2,113 | 5,710 | 7,823
Additions | 210 | 455 | 665
At 31 December 2025 | 2,323 | 6,165 | 8,488
Depreciation
At 1 January 2025 | 764 | 1,211 | 1,975
Charge for the year | 754 | 1,156 | 1,910
At 31 December 2025 | 1,518 | 2,367 | 3,885
Carrying amount
At 31 December 2025 | 805 | 3,798 | 4,603
At 31 December 2024 | 1,349 | 4,499 | 5,848

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 1,750 | 500

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 228 | -
Prepayments | 325 | -
| 553 | -

Atuin.Events Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 7,972 | 593
Trade creditors |  | 121 | -
Accruals and deferred income |  | 2,024 | 720
Other creditors |  | 4,998 | 4,998
|  | 15,115 | 6,311

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 7,972 | 593