Company Registration No. 08052657 (England and Wales)
Smart Atoms Limited
Unaudited accounts
for the year ended 31 December 2025
Smart Atoms Limited
Unaudited accounts
Contents
Smart Atoms Limited
Company Information
for the year ended 31 December 2025
Directors
Mr Oleh Naumko
Mr Nazar Bilous
Mr Rostyslav Bulych
Mr Lyubomyr Dutko
Company Number
08052657 (England and Wales)
Registered Office
First Floor Flat
25 Adelaide Road
London
W13 9ED
United Kingdom
Smart Atoms Limited
Statement of financial position
as at 31 December 2025
Intangible assets
1,432
1,793
Tangible assets
166,407
210,897
Cash at bank and in hand
796,704
523,105
Creditors: amounts falling due within one year
(1,093,319)
(808,151)
Net current assets
142,269
90,936
Net assets
310,108
303,626
Called up share capital
100
100
Profit and loss account
310,008
303,526
Shareholders' funds
310,108
303,626
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by
Mr Oleh Naumko
Director
Company Registration No. 08052657
Smart Atoms Limited
Notes to the Accounts
for the year ended 31 December 2025
Smart Atoms Limited is a private company, limited by shares, registered in England and Wales, registration number 08052657. The registered office is First Floor Flat, 25 Adelaide Road, London, W13 9ED, United Kingdom.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives, as follows:
Plant & machinery
at varying rates on cost
Computer equipment
at varying rates on cost
Intangible fixed assets (including purchased goodwil, trademarks and patents) are included at cost less accumulated amortisation. Amortisation has been provided at the following rates in order to write off the intagible fixed assets over their estimated useful live: at varying rates on cost.
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Intangible fixed assets
Total
At 31 December 2025
60,761
At 31 December 2025
59,329
Smart Atoms Limited
Notes to the Accounts
for the year ended 31 December 2025
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Tangible fixed assets
Total
At 31 December 2025
339,065
Charge for the year
44,490
At 31 December 2025
172,658
At 31 December 2025
166,407
At 31 December 2024
210,897
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Average number of employees
During the year the average number of employees was 1 (2024: 1).