REGISTERED NUMBER: 12550968 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ATTEGA GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M Barnes

Mr L Barnes

Mr A S Faulkner

Mr B Neal

Ms A C Sharratt

REGISTERED OFFICE:

Units C2-C4 Adanac Drive

Nursling

Southampton

Hampshire

SO16 0AU

REGISTERED NUMBER:

12550968 (England and Wales)

FIXED ASSETS

Tangible assets

5

12,254

15,090

CURRENT ASSETS

Debtors

6

202,000

122,193

Cash at bank

17,949

43,367

219,949

165,560

CREDITORS

Amounts falling due within one year

7

197,018

213,498

NET CURRENT ASSETS/(LIABILITIES)

22,931

(47,938

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,185

(32,848

)

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

9

34,185

(33,848

)

SHAREHOLDERS' FUNDS

35,185

(32,848

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

Mr A S Faulkner - Director

1.	STATUTORY INFORMATION

Attega Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% straight line

Computer equipment

-

15% straight line

All fixed assets are initially recorded at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

16,717

2,189

18,906

DEPRECIATION

At 1 January 2025

3,389

427

3,816

Charge for year

2,508

328

2,836

At 31 December 2025

5,897

755

6,652

NET BOOK VALUE

At 31 December 2025

10,820

1,434

12,254

At 31 December 2024

13,328

1,762

15,090

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

138,700

65,543

Other debtors

63,300

56,650

202,000

122,193

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,468

19,469

Taxation and social security

66,067

34,739

Other creditors

113,483

159,290

197,018

213,498

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

900

A Ordinary

£1

900

900

100

B Ordinary

£1

100

100

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1 January 2025

(33,848

)

Profit for the year

68,033

At 31 December 2025

34,185

10.	RELATED PARTY DISCLOSURES

Any amount passing through the Profit & Loss Account is within the normal course of the company's business.

During the year under review, sales invoices totalling £64,500 (2024: £77,100) were raised to companies under common control of the directors.

At the balance sheet date there was £6,000 (2024: £Nil) included within trade and other debtors related to companies under common control.

During the year under review, purchase invoices totalling £85,292 (2024: £63,195) were received from companies under common control of the directors.

At the balance sheet date there was an outstanding balance of £14,712 (2024: £11,795) included within trade and other creditor related to companies under common control.

Also at the balance sheet date there was an outstanding loan balance of £105,000 due to a company under common control of the directors (2024: £155,000). This loan balance is repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M Barnes.