Company No: 13004029 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	0		1,086
Tangible assets	4	0		3,220
		0		4,306
Current assets
Debtors	5	114		81
Cash at bank and in hand		3,861		2,925
		3,975		3,006
Creditors: amounts falling due within one year	6	( 5,638)		( 4,015)
Net current liabilities		(1,663)		(1,009)
Total assets less current liabilities		(1,663)		3,297
Creditors: amounts falling due after more than one year	7	0		( 60,000)
Net liabilities		( 1,663)		( 56,703)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 1,763 )		( 56,803 )
Total shareholders' deficit		( 1,663)		( 56,703)

For the financial year ending 30 November 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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of ATÛM MODULAR LIMITED (registered number: 13004029) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

A M Doe Director

03 August 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

ATÛM MODULAR LIMITED (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, NR1 1RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Other property, plant and equipment

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Trademarks, patents and licences		Total
	£		£
Cost
At 01 December 2024	1,810		1,810
At 30 November 2025	1,810		1,810
Accumulated amortisation
At 01 December 2024	724		724
Impairment losses	1,086		1,086
At 30 November 2025	1,810		1,810
Net book value
At 30 November 2025	0		0
At 30 November 2024	1,086		1,086

4. Tangible assets

	Other property, plant and equipment		Total
	£		£
Cost
At 01 December 2024	13,000		13,000
Disposals	( 13,000)		( 13,000)
At 30 November 2025	0		0
Accumulated depreciation
At 01 December 2024	9,780		9,780
Disposals	( 9,780)		( 9,780)
At 30 November 2025	0		0
Net book value
At 30 November 2025	0		0
At 30 November 2024	3,220		3,220

5. Debtors

	2025		2024
	£		£
Other debtors	114		81

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	166		119
Amounts owed to directors	3,020		2,396
Accruals	1,500		1,500
Taxation and social security	952		0
	5,638		4,015

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other loans	0		60,000

8. Related party transactions

The company has previously received services from Paul Bradley Limited, an architect firm which is under the control of one of the directors. Currently, there are no fees being charged for services provided. This is as per the shareholders agreement of Atum Modular Limited.

The company also occasionally has support from Doetaylor Limited, a company which is under the control of one of the directors. Fees are charged when appropriate.

During the year, a loan which was owed by Atum Modular Limited to Doetaylor Limited was written off. The balance of the loan at the time of write off was £65,000. No further balance was outstanding to Doetaylor as at 30th November 2025.

9. Events after the Balance Sheet date

After the year end date of 30 November 2025, the trade of the business ceased. As such, this is the final set of accounts that will be produced.