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Registered number: 13172787
Attui Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
FMA Accountants
Chartered Certified Accountants
C/O FMA Online Ltd
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13172787
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,027 35,909
21,027 35,909
CURRENT ASSETS
Debtors 5 806,396 643,416
Cash at bank and in hand 142,910 177,803
949,306 821,219
Creditors: Amounts Falling Due Within One Year 6 (216,842 ) (253,301 )
NET CURRENT ASSETS (LIABILITIES) 732,464 567,918
TOTAL ASSETS LESS CURRENT LIABILITIES 753,491 603,827
NET ASSETS 753,491 603,827
CAPITAL AND RESERVES
Called up share capital 8 100 200
Profit and Loss Account 753,391 603,627
SHAREHOLDERS' FUNDS 753,491 603,827
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andy Henri Jules Danneels
Director
23/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Attui Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13172787 . The registered office is C/O FMA Online Ltd, Building 3 Chiswick Business Park, 566 Chiswick High Road, Chiswick, W4 5YA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
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Page 4
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 65,260 1,344 66,604
Additions - 1,807 1,807
As at 31 December 2025 65,260 3,151 68,411
Depreciation
As at 1 January 2025 29,911 784 30,695
Provided during the period 16,315 374 16,689
As at 31 December 2025 46,226 1,158 47,384
Net Book Value
As at 31 December 2025 19,034 1,993 21,027
As at 1 January 2025 35,349 560 35,909
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 30,075 -
Other debtors 100 200
Delaware International Profit Share Debtor 158,756 133,199
Delaware International Repayable WHT - 6,415
188,931 139,814
...CONTINUED
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Due after more than one year
Subordinated Long Term Investment 591,020 482,557
Delaware Investment 26,445 21,045
617,465 503,602
806,396 643,416
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,720 13,598
Corporation tax 108,722 121,684
Other creditors - 118,019
Capital increase A-shares DUK Creditor 5,400 -
Accruals and deferred income 100,000 -
216,842 253,301
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,720 13,598
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 200
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