Automatic Industrial Machines Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00953997 (England and Wales)

Automatic Industrial Machines Limited

Unaudited Financial Statements for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Kendall

A L Hemsley

SECRETARY:

A L Hemsley

REGISTERED OFFICE:

6 Concorde Drive

5c Business Centre

Clevedon

North Somerset

BS21 6UH

REGISTERED NUMBER:

00953997 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Tangible assets

4

2,008,023

2,194,332

CURRENT ASSETS

Stocks

417,848

646,317

Debtors

5

1,275,786

1,098,781

Cash at bank and in hand

1,418,950

712,845

3,112,584

2,457,943

CREDITORS

Amounts falling due within one year

6

1,029,340

961,428

NET CURRENT ASSETS

2,083,244

1,496,515

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,091,267

3,690,847

CREDITORS

Amounts falling due after more than one
year

7

(347,400

)

(501,800

)

PROVISIONS FOR LIABILITIES

(429,272

)

(475,164

)

NET ASSETS

3,314,595

2,713,883

CAPITAL AND RESERVES

Called up share capital

9

3,900

Retained earnings

3,310,695

2,709,983

SHAREHOLDERS' FUNDS

3,314,595

2,713,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

R J Kendall - Director

A L Hemsley - Director

1.	STATUTORY INFORMATION

Automatic Industrial Machines 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of goods.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Contracts

When the outcome of a contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stock

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Consumable stock relates to items purchased for specific orders, and is again valued at the lower of cost and net realisable value.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST

At 1 October 2024

310,443

6,000,433

200,577

Additions

-

85,647

15,497

Disposals

-

(9,089

)

-

At 30 September 2025

310,443

6,076,991

216,074

DEPRECIATION

At 1 October 2024

-

4,193,721

141,350

Charge for year

-

271,268

10,466

Eliminated on disposal

-

(7,806

)

-

At 30 September 2025

-

4,457,183

151,816

NET BOOK VALUE

At 30 September 2025

310,443

1,619,808

64,258

At 30 September 2024

310,443

1,806,712

59,227

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 October 2024

17,549

144,809

6,673,811

Additions

-

1,566

102,710

Disposals

-

(9,089

)

At 30 September 2025

17,549

146,375

6,767,432

DEPRECIATION

At 1 October 2024

16,891

127,517

4,479,479

Charge for year

165

5,837

287,736

Eliminated on disposal

-

(7,806

)

At 30 September 2025

17,056

133,354

4,759,409

NET BOOK VALUE

At 30 September 2025

493

13,021

2,008,023

At 30 September 2024

658

17,292

2,194,332

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

1,207,953

1,033,581

Other debtors

67,833

65,200

1,275,786

1,098,781

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

154,400

Trade creditors

324,323

336,371

Taxation and social security

424,799

266,694

Other creditors

125,818

203,963

1,029,340

961,428

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Hire purchase contracts

347,400

501,800

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Hire purchase contracts

501,800

656,200

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

3,310

Ordinary

£1

3,310

90

Ordinary A

£1

90

Ordinary B

£1

90

10

Ordinary C

£1

10

Ordinary D

£1

10

390

Ordinary E

£1

390

3,900