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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Autobox Machinery Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 7 Trinity Hall Business Park, Watling Street, Hockcliffe, Leighton Buzzard, Beds, LU7 9PY.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Kolbus UK Limited. These consolidated financial statements are available from its registered office, Kolbus House, Blackburn Road, Houghton Regis, Dunstable, Beds, LU6 5BQ.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Autobox Machinery Ltd is a wholly owned subsidiary of Kolbus UK Ltd and the results of Autobox Machinery Ltd are included in the consolidated financial statements of Kolbus UK Ltd which are available from Unit 7 Trinity Hall Farm, Watling Street, Leighton Buzzard, Bedfordshire, LU7 9PY.

The company will cease to operate in 2026 and therefore the directors have recognised that the going concern basis is inappropriate and all necessary adjustments relating to them have been made in the financial statements.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons (including directors) employed by the company during the year was:

Amounts owed by related parties are repayable on demand and therefore not subject to interest.

Amounts owed to group undertakings are repayable on demand and therefore not subject to interest.

All Ordinary A and B shares rank pari passu to Ordinary shares with equal voting rights.

Includes all current and prior periods retained profits and losses.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Emphasis of matter - financial statements prepared on a basis other than going concern

We draw attention to note 1.2 of the financial statements, which explains that the directors intend to liquidate the company and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in note 1.2. Our opinion is not modified in this respect.

As of 19th July 2024 it was announced that Kolbus GmbH Co. & KG in Rahden, Germany, had entered a state of Preliminary Self Administration. This condition was not applied to Kolbus UK Ltd and its subsidiary companies.

This situation was driven primarily by a sustained period of reduced machinery sales levels resulting in under utilisation of the main manufacturing facility in Rahden, Germany. A resulting decision to close the Kolbus Autobox Ltd manufacturing facility in Houghton Regis, UK and relocate production to the ultimate parents facility in Rahden was made to improve utilisation of the main manufacturing site and the Kolbus Autobox Ltd company and Autobox Machinery Ltd closure began in September 2024 and was completed in December 2024. Subsequently Kolbus Autobox Ltd entered a Members Voluntary Liquidation which was completed in October 2025.

An investor in the parent company was approved on 1st January 2025, Max Valier Holding GmbH created the new parent Kolbus Group GmbH & Co. KG and the ownership of Kolbus UK Ltd and its subsidiaries was transferred in its entirety to Kolbus Group GmbH & Co. KG.

The business structure of Kolbus UK Ltd remained unchanged for the year of 2024, but a review is currently under way to decide on the future of Kolbus France SAS.

The immediate parent undertaking of this Company is Kolbus UK Ltd, which is incorporated in England and Wales.

As at the date of approving these financial statements the transfer of ownership of Kolbus UK Ltd and its subsidiaries to the new investor has been completed therefore the ultimate parent undertaking of this Company is Kolbus Group GmbH & Co. KG, which is incorporated in Germany.

Kolbus Group GmbH & Co. KG is the Company's ultimate controlling party by virtue of its shareholding.

The smallest group for which group accounts have been drawn up is that headed by Kolbus UK Ltd which is incorporated in the UK. The consolidated accounts of Kolbus UK Ltd are available at the following address, Unit 7 Trinity Hall Farm, Watling Street, Leighton Buzzard, Bedfordshire, LU7 9PY.

The largest group of undertakings for which the group accounts have been drawn up is that headed by Kolbus Group GmbH & Co. KG which is incorporated in Germany.