Company Registration No. 07634928 (England and Wales)
AU2MATE LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
31 December 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
AU2MATE LTD
COMPANY INFORMATION
Directors
Mr C G Jensen
Mr L Sullivan
Mr L P Richardson
Company number
07634928
Registered office
Wye House
Langstone Business Village
Langstone Park
Newport
United Kingdom
NP18 2LH
Auditor
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
AU2MATE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
AU2MATE LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
62,185
65,259
Current assets
Debtors
5
1,210,645
632,643
Cash at bank and in hand
203,072
530,866
1,413,717
1,163,509
Creditors: amounts falling due within one year
6
(781,102)
(707,568)
Net current assets
632,615
455,941
Total assets less current liabilities
694,800
521,200
Creditors: amounts falling due after more than one year
7
-
0
(10,914)
Provisions for liabilities
(5,427)
(5,502)
Net assets
689,373
504,784
Capital and reserves
Called up share capital
50,000
50,000
Profit and loss reserves
639,373
454,784
Total equity
689,373
504,784

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

The financial statements were approved by the board of directors and authorised for issue on 16 April 2026 and are signed on its behalf by:
Mr L Sullivan
Director
Company registration number 07634928 (England and Wales)
AU2MATE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Au2Mate Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Wye House, Langstone Business Village, Langstone Park, Newport, United Kingdom, NP18 2LH.

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

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

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:

Leasehold improvements
8 years on straight line basis
Equipment
between 1 and 5 years on straight line basis

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 profit or loss.

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.

AU2MATE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
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
Retirement benefits

The company operates a defined contribution pension scheme. Payments are charged as an expense as they fall due.

1.6
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

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
17
14
AU2MATE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Tangible fixed assets
Leasehold improvements
Equipment
Total
£
£
£
Cost
At 1 January 2025
39,486
66,789
106,275
Additions
-
0
18,053
18,053
At 31 December 2025
39,486
84,842
124,328
Depreciation and impairment
At 1 January 2025
5,960
35,056
41,016
Depreciation charged in the year
4,932
16,195
21,127
At 31 December 2025
10,892
51,251
62,143
Carrying amount
At 31 December 2025
28,594
33,591
62,185
At 31 December 2024
33,526
31,733
65,259
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
712,223
497,460
Amounts owed by group undertakings
200,233
-
0
Other debtors
298,189
135,183
1,210,645
632,643
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
55,667
13,624
Amounts owed to group undertakings
3,481
66,933
Taxation and social security
201,692
143,201
Other creditors
520,262
483,810
781,102
707,568

The finance lease creditor due within one year of £12,543 (202 4: £1 5,240) is secured on the assets to which it relates.

The amount owed to group undertakings are interest free and have no fixed repayment date, however the directors do not expect that repayment will be required for at least 12 months from the date of approval of the financial statements.

AU2MATE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
10,914

The finance lease creditor due after more than one year of nil (202 4: £10,914) is secured on the assets to which it relates.

8
Audit report information

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:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 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.

Senior Statutory Auditor:
Daniel Bowles BFP ACA FCCA
Statutory Auditor:
PM+M Solutions for Business LLP
Date of audit report:
17 April 2026
9
Operating lease commitments

At the year end the company had operating lease commitments of £88,105 (202 4 - £120,143).

10
Ultimate parent company

The parent company of the smallest group of which Au2mate Limited is a member, for which consolidated accounts are prepared, is N. Foss & Co. A/S, a company incorporated in Denmark.

The address from which group financial statements can be obtained is:

N. Foss & Co. A/S

Foss Allé 1

3400 Hillerød

Denmark

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