REGISTERED NUMBER: 08528295 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Atomica Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T J Salkield

Dr C M Salkield

REGISTERED OFFICE:

The Old Bakehouse

42 High Street

Kimbolton

Cambridgeshire

PE28 0HA

REGISTERED NUMBER:

08528295 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

4,202

3,396

CURRENT ASSETS

Stocks

1,173,111

794,659

Debtors

5

9,018

-

Cash at bank

658,411

788,833

1,840,540

1,583,492

CREDITORS

Amounts falling due within one year

6

447,995

214,037

NET CURRENT ASSETS

1,392,545

1,369,455

TOTAL ASSETS LESS CURRENT LIABILITIES

1,396,747

1,372,851

PROVISIONS FOR LIABILITIES

7

1,051

849

NET ASSETS

1,395,696

1,372,002

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

1,395,596

1,371,902

SHAREHOLDERS' FUNDS

1,395,696

1,372,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 25 September 2026 and were signed on its behalf by:

Mr T J Salkield - Director

Dr C M Salkield - Director

1.	STATUTORY INFORMATION

Atomica 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is recognised once legal ownership of property is transferred to the purchaser. Turnover represents the fair value of consideration received or receivable, excluding any discounts, rebates and value added tax.

Tangible fixed assets

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

Plant & machinery - 20% reducing balance

Computer equipment - 33% on cost

Stocks

Stocks represent work in progress and are valued at cost. The Directors review the cost value on a period basis to ensure the net realisable value is not lower than 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 June 2025

1,259

9,920

11,179

Additions

753

2,222

2,975

Disposals

-

(2,413

)

(2,413

)

At 31 May 2026

2,012

9,729

11,741

DEPRECIATION

At 1 June 2025

493

7,290

7,783

Charge for year

266

1,903

2,169

Eliminated on disposal

-

(2,413

)

(2,413

)

At 31 May 2026

759

6,780

7,539

NET BOOK VALUE

At 31 May 2026

1,253

2,949

4,202

At 31 May 2025

766

2,630

3,396

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Other debtors

5,417

-

Prepayments and accrued income

3,601

-

9,018

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

579

122

Tax

13,839

85,907

Other creditors

1,294

10,442

Directors' loan accounts

430,383

115,666

Accrued expenses

1,900

1,900

447,995

214,037

7.	PROVISIONS FOR LIABILITIES

31.5.26

31.5.25

£

£

Deferred tax

1,051

849

Deferred

tax

£

Balance at 1 June 2025

849

Charge to Income Statement during year

202

Balance at 31 May 2026

1,051

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

50

Ordinary A

£1.00

50

50

50

Ordinary B

£1.00

50

50

100

100