Registered number
03049017
ATM (Holdings) Limited
Filleted Accounts
31 May 2025

ATM (Holdings) Limited
Registered number: 03049017
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 5 |  |  | 745,855 |  |  | 745,855
|  |  |  | 745,855 |  |  | 745,855
Current assets
Cash at bank and in hand |  |  | 1 |  |  | 1
|  |  | 1 |  |  | 1
Creditors: amounts falling due within one year | 6 |  | (362,116) |  |  | (362,116)
Net current liabilities |  |  |  | (362,115) |  |  | (362,115)
Net assets |  |  |  | 383,740 |  |  | 383,740
Capital and reserves
Called up share capital | 7 |  |  | 1,000 |  |  | 1,000
Profit and loss account |  |  |  | 382,740 |  |  | 382,740
Shareholders' funds |  |  |  | 383,740 |  |  | 383,740
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S Freer
Director
Approved by the board on 29 October 2025
The notes form part of these financial statements.

ATM (Holdings) Limited
Notes to the Accounts
for the year ended 31 May 2025
1 | Statutory information
| ATM (Holdings) Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number and registered office address can be found on the company information page.
| The presentation currency of the accounts is the pound sterling (£).
| The principal activity of the company continued to be that of a holding company.
2 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Companies Act 2006.
| The company is a subsidiary company, and is exempt from the requirement to prepare group accounts by virtue of section 400 of the Companies Act 2006. These accounts therefore represent information about the company as an individual undertaking and not about its group.
| Related party exemption
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.
| Cash and cash equivalents
| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 as the amount of tax payable using the 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 the 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 they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
| Going concern
| At the time of approving the accounts, the directors have a reasonable expectation that the company has adequate resources to continue in operating existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the accounts.
| Dividends
| Equity dividends are recognised when they become legally payable. Final equity dividends are recognised when approved by the shareholders.
3 | Audit information
| Disclosure under Section 444(5B) of the Companies Act 2006.
| The Report of the Auditors was unqualified.
| Matt Hutchinson FCA FCCA (Senior Statutory Auditor)
| for and on behalf of The Rowleys Partnership Ltd.
| Date of audit report: | 29 October 2025
4 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 3
5 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 June 2024 | 745,855
| At 31 May 2025 | 745,855
| Net Book Value
| At 1 June 2024 | 745,855
| At 31 May 2025 | 745,855
| The company's investments at the Balance Sheet date in the share capital of companies include the following:
| ATM Automation Limited
| Registered office: Winchester Avenue, Blaby Industrial Park, Leicester, England, LE8 4GZ.
| Nature of business: Design, manufacture and sale of robotics.
|  |  |  | %
| Class of shares: |  |  | Holding:
| Ordinary |  |  | 100
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Amounts owed to group undertakings |  | 362,103 |  | 362,103
| Other creditors | 13 |  | 13
|  |  |  |  |  | 362,116 |  | 362,116
7 | Called up share capital | 2025 |  | 2024
£ | £
| Allotted, issued and fully paid: | Nominal
| Number: | Class: | value:
| 1,000 | Ordinary | £1 |  | 1,000 |  | 1,000
8 | Contingent liabilities
| The assets of the company are secured by way of a cross guarantee in favour of the bank loans and other loans in the ultimate parent company, Mahtec Limited. At 31 May 2025, borrowing of £609,375 (2024: £1,210,150) were covered by this guarantee. These borrowings were repaid in full on 1 July 2025.
9 | Controlling party
| The immediate parent undertaking is Mahtec Limited. On 24 July 2025 the group headed up by Mahtec Limited was sold to Mahtec Employee-Ownership Trust which is managed by ATM Trustees Limited, as part of a strategic decision to set up an Employee Ownership Trust which now owns the organisation for the benefit of the employees. There is no one individual controlling the group.

ATM (Holdings) Limited 03049017 false 2024-06-01 2025-05-31 2025-05-31 VT Final Accounts April 2025 S Freer No description of principal activity 03049017 2023-06-01 2024-05-31 03049017 core:WithinOneYear 2024-05-31 03049017 core:ShareCapital 2024-05-31 03049017 core:RetainedEarningsAccumulatedLosses 2024-05-31 03049017 2024-06-01 2025-05-31 03049017 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03049017 bus:Audited 2024-06-01 2025-05-31 03049017 bus:Director40 2024-06-01 2025-05-31 03049017 bus:FRS102 2024-06-01 2025-05-31 03049017 bus:FilletedAccounts 2024-06-01 2025-05-31 03049017 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 03049017 2025-05-31 03049017 core:WithinOneYear 2025-05-31 03049017 core:ShareCapital 2025-05-31 03049017 core:RetainedEarningsAccumulatedLosses 2025-05-31 03049017 2024-05-31 iso4217:GBP xbrli:pure