Registration number: 09775522

Atelier NM Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Atelier NM Ltd

Company Information

Director

Mrs N Mroue

Registered office

Savoy House Savoy Circus London United Kingdom W3 7DA

Accountants

Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

Atelier NM Ltd

(Registration number: 09775522)
Balance Sheet as at 31 March 2026

	Note	31.03.26 £	31.03.25 £
Fixed assets
Tangible assets	4	1,447	3,047
Current assets
Debtors	5	116,423	124,653
Cash at bank and in hand		47,083	76,589
		163,506	201,242
Creditors: Amounts falling due within one year	6	(140,823)	(122,894)
Net current assets		22,683	78,348
Total assets less current liabilities		24,130	81,395
Creditors: Amounts falling due after more than one year	6	(20,063)	(33,365)
Net assets		4,067	48,030
Capital and reserves
Called up share capital		2	2
Retained earning		4,065	48,028
Shareholders' funds		4,067	48,030

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Atelier NM Ltd

(Registration number: 09775522)
Balance Sheet as at 31 March 2026 (continued)

Director's 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 August 2026
 

......................................... Mrs N Mroue Director

Atelier NM Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
United Kingdom

These financial statements were authorised for issue by the director on 19 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

The presentational currency is Pound Sterling (£).

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.

Atelier NM Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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
Plant and machinery	25% on straight line method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Atelier NM Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Atelier NM Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
COST OR VALUATION
At 1 April 2025	28,870	28,870
At 31 March 2026	28,870	28,870
DEPRECIATION
At 1 April 2025	25,823	25,823
Charge for the year	1,600	1,600
At 31 March 2026	27,423	27,423
CARRYING AMOUNT
At 31 March 2026	1,447	1,447
At 31 March 2025	3,047	3,047

5

Debtors

Current	31.03.26 £	31.03.25 £
Trade debtors	48,385	119,185
Other debtors	68,038	5,468
	116,423	124,653

Included in other debtors is the amount of £43,617 owed by the directors, including interest at the official rate and no repayment terms have been set.

Atelier NM Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	31.03.26 £	31.03.25 £
Due within one year
Loans and borrowings	7	11,436	8,549
Trade creditors		12,865	23,671
Amounts owed to related parties		60,000	30,000
Taxation and social security		54,122	36,318
Accruals and deferred income		2,400	7,500
Other creditors		-	16,856
		140,823	122,894

The related party loan is to a company under common control and no interest and repayment terms have been set.

Creditors: amounts falling due after more than one year

	Note	31.03.26 £	31.03.25 £
Due after one year
Loans and borrowings	7	20,063	33,365

7	Loans and borrowings

Non-current loans and borrowings

	31.03.26 £	31.03.25 £
Bank borrowings	20,063	33,365

Current loans and borrowings

	31.03.26 £	31.03.25 £
Bank borrowings	11,436	8,549