Company registration number 02484969 (England and Wales)
AUTOMATED MATERIAL HANDLING SYSTEMS ASSOCIATION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AUTOMATED MATERIAL HANDLING SYSTEMS ASSOCIATION LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
AUTOMATED MATERIAL HANDLING SYSTEMS ASSOCIATION LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
2025
2024
Notes
£
£
£
£
Current assets
Debtors
5
19,792
4,961
Cash at bank and in hand
81,348
84,864
101,140
89,825
Creditors: amounts falling due within one year
6
(20,754)
(11,553)
Net current assets
80,386
78,272
Provisions for liabilities
-
0
(22,500)
Net assets
80,386
55,772
Reserves
Profit and loss reserves
80,386
55,772
Members' funds
80,386
55,772

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

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 13 March 2026 and are signed on its behalf by:
Mr DR Berridge
Director
Company registration number 02484969 (England and Wales)
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AUTOMATED MATERIAL HANDLING SYSTEMS ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
Company information

Automated Material Handling Systems Association Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Harborough Innovation Centre, Wellington Way, Airfield Business Park, Leicester Road, Market Harborough, Leicestershire, LE16 7WB.

1.1
Accounting convention

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 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts 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.

1.2
Turnover
- 2 -

Turnover is recognised at the fair value of the consideration received or receivable for subscription fees, commissions and other services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover from subscription fees is recognised evenly over the period to which the subscriptions apply. Turnover from commissions and other services provided is recognised when the company has obtained the right to consideration through its performance.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on cost
Computers
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

AUTOMATED MATERIAL HANDLING SYSTEMS ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.5
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in surplus or deficit in the period in which it arises.

2
Judgements and key sources of estimation uncertainty

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.

3
Employees

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

2025
2024
Number
Number
Total
0
0
- 3 -
AUTOMATED MATERIAL HANDLING SYSTEMS ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 January 2025
2,608
717
3,325
Disposals
(2,608)
-
0
(2,608)
At 31 December 2025
-
0
717
717
Depreciation and impairment
At 1 January 2025
2,608
717
3,325
Eliminated in respect of disposals
(2,608)
-
0
(2,608)
At 31 December 2025
-
0
717
717
Carrying amount
At 31 December 2025
-
0
-
0
-
0
At 31 December 2024
-
0
-
0
-
0
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
18,552
-
0
Other debtors
1,240
4,961
19,792
4,961
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,682
7,985
Taxation and social security
5,256
-
0
Other creditors
8,816
3,568
20,754
11,553
7
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding the lower of their annual subscription and £1,000.

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