REGISTERED NUMBER: 10484764 (England and Wales)

GATEWAY AUTOMATION (HOLDINGS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

K Fairclough

REGISTERED OFFICE:

Unit 11 Kirks Yard

Mere Road

Branston

Lincoln

LN4 2JD

REGISTERED NUMBER:

10484764 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Investments

4

965,000

965,000

Investment property

5

2,522,349

2,287,185

3,487,349

3,252,185

CURRENT ASSETS

Debtors

6

139,188

163,670

Cash at bank

3,629

9,022

142,817

172,692

CREDITORS

Amounts falling due within one year

7

212,162

191,748

NET CURRENT LIABILITIES

(69,345

)

(19,056

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,418,004

3,233,129

CREDITORS

Amounts falling due after more than one year

8

(623,246

)

(429,403

)

PROVISIONS FOR LIABILITIES

(55,736

)

(55,736

)

NET ASSETS

2,739,022

2,747,990

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Fair value reserve

222,945

222,945

Other reserves

964,000

964,000

Retained earnings

1,551,077

1,560,045

SHAREHOLDERS' FUNDS

2,739,022

2,747,990

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 the director and authorised for issue on 14 April 2026 and were signed by:

K Fairclough - Director

1.	STATUTORY INFORMATION

Gateway Automation (Holdings) 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Gateway Automation (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rental income

When the outcome of a transaction can be estimated reliably, turnover from letting and operating real estate is recognised by reference to the date receivable.

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

Interest and dividends receivable

Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at fair value.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 December 2024

and 30 November 2025

965,000

NET BOOK VALUE

At 30 November 2025

965,000

At 30 November 2024

965,000

Cost or valuation at 30 November 2025 is represented by:

Shares in

group

undertakings

£

Valuation in 2024

15,000

Cost

950,000

965,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

2,287,185

Additions

235,164

At 30 November 2025

2,522,349

NET BOOK VALUE

At 30 November 2025

2,522,349

At 30 November 2024

2,287,185

The investment properties have been revalued to open market value by the director. No professional valuation has been obtained.The historical cost of the properties is £2,247,109.

Fair value at 30 November 2025 is represented by:

£

Valuation in 2018

99,708

Valuation in 2019

60,532

Valuation in 2021

115,000

Cost

2,247,109

2,522,349

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

52,856

Other debtors

139,188

110,814

139,188

163,670

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,661

29,965

Trade creditors

-

1,000

Amounts owed to group undertakings

189,400

138,042

Taxation and social security

-

18,788

Other creditors

7,101

3,953

212,162

191,748

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

623,246

429,403

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

549,357

306,985

Bank loans totalling £638,906 are secured by a fixed charge. The entitled entities being Aldermore Bank PLC and LLoyds Bank PLC

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The directors have a directors loan accounts totalling £105,223 overdrawn brought forward (2024: £192,691 overdrawn). During the year, the directors of the company borrowed £136,988 (2024: £105,700) the company and repaid £106,000 (2024 £195,000). Interest was charged on the overdrawn amount in the year of £1,994 (2024: £1,832). The balance at the end of the year totalled £138,205 overdrawn (2024: £104,671 overdrawn).

Interest has been charged at the official HM Revenue & Customs rate on overdrawn balances.