Company registration number: 13077945
COMPANY INFORMATION
CONTENTS
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 October 2026 .
The notes on pages 2 to 6 form part of these financial statements.
Page 1
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Atlante UK Limited is a private company, limited by shares, registered in England & Wales under the Companies Act 2006. The registered office is disclosed on the company information page. The Company's functional and presentation currency is GBP.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
Revenue from the sale of products is recognised at the point of delivery to its end customer. It is recognised to
the extent that it is probable that the economic benefits will flow to the Company and the revenue can be
reliably measured. Revenue from the sale of goods is measured as the fair value of the consideration
received, excluding discounts and sales related taxes.
Revenue from the rendering of services is earned on a cost plus basis in relation to the Company's expenditure in the year and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.
the extent that it is probable that the economic benefits will flow to the Company and the revenue can be
reliably measured. Revenue from the sale of goods is measured as the fair value of the consideration
received, excluding discounts and sales related taxes.
Revenue from the rendering of services is earned on a cost plus basis in relation to the Company's expenditure in the year and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.
As at the year end, the Company had net assets of £188,376 (2024: £168,840). The Company is dependent on the continued financial support of its parent undertaking, Atlante SRL. The parent undertaking has confirmed its intention to provide such financial support as required for a period of at least twelve months from the date of approval of these financial statements.
Having considered the above, the directors have a reasonable expectation that Atlante SRL has both the intention and ability to continue providing financial support to the Company for the foreseeable future. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.
Having considered the above, the directors have a reasonable expectation that Atlante SRL has both the intention and ability to continue providing financial support to the Company for the foreseeable future. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.
Page 2
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Page 3
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The company only enters into basic financial instruments transactions that result in the recognition of financial
assets and liabilities like trade and other debtors and creditors and balances with related parties.
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Page 4
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 5
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The smallest and largest group in which the company is a member, and for which group accounts are made up is Atlante SRL located at Via Due Giugno 1946 N.8, Casalecchio Di Reno, Bologna, Italy, 40033.
The audit report was signed on 8 October 2026 by Nimita Chan FCCA (Senior Statutory Auditor) on behalf of Menzies LLP .
Page 6