REGISTERED NUMBER: 09614182 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ATS AUTOMATION SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S O Roberts

REGISTERED OFFICE:

5 New Street Square

London

United Kingdom

EC4A 3TW

REGISTERED NUMBER:

09614182 (England and Wales)

AUDITORS:

BSR Bespoke

Chartered Accountants & Statutory Auditors

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

FIXED ASSETS

Tangible assets

4

5,924

6,030

CURRENT ASSETS

Debtors

5

2,328,257

2,084,619

Cash at bank

50,000

49,988

2,378,257

2,134,607

CREDITORS

Amounts falling due within one year

6

1,686,799

1,729,020

NET CURRENT ASSETS

691,458

405,587

TOTAL ASSETS LESS CURRENT LIABILITIES

697,382

411,617

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

696,382

410,617

697,382

411,617

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 by the director and authorised for issue on 13 May 2026 and were signed by:

S O Roberts - Director

1.	STATUTORY INFORMATION

ATS Automation Solutions 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.

The accounts have been prepared under the going concern concept due to the fact that the company has continued support of the group. The director has been given assurance that this support will continue for the foreseeable future.

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.

Turnover

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

Turnover is recognised when it is probable that future economic benefits will flow to the company from the provision of services and is measured at the fair value of the consideration the company expects to receive from those transactions, net of discounts, rebates and value added tax.

Turnover from the provision of fixed fee support and maintenance contracts is recognised on a straight-line basis over the term of the contract.

Turnover from the provision of bespoke support and maintenance services is recognised over the period in which the services are provided and at the reporting date an estimate of completion is made based on the costs incurred in delivering the service against the total estimated costs to complete.

Turnover from the supply of spare parts is recognised at on delivery of the goods.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Financial instruments

The company enters into basic financial instruments that give rise to financial assets and financial liabilities including trade and other debtors, trade and other creditors, bank account balances, other loans and borrowings.

Debt instruments which are not payable or receivable within one year are initially accounted for at the transaction price and are subsequently accounted for at amortised cost using the effective interest method. Debt instruments payable and receivable within one year are measured at their undiscounted cash amounts. Where the debt instruments are treated as a financing transaction, then the financial asset or liability is measured at the present value of future cash flows based on a market rate of interest. Debt instruments which are treated as financial assets and accounted for at amortised cost are also assessed for impairment.

Equity instruments are initially accounted for at transaction price. They are subsequently accounted for at cost unless they can be accounted for at fair value based on a readily available market price or fair value. Equity instruments which are treated as financial assets and accounted for at cost are also assessed for impairment.

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 balance sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 10 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

13,829

DEPRECIATION

At 1 April 2024

7,799

Charge for year

106

At 31 March 2025

7,905

NET BOOK VALUE

At 31 March 2025

5,924

At 31 March 2024

6,030

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

326,323

438,497

Amounts owed by group undertakings

1,869,985

1,457,217

Other debtors

36,436

36,816

Accrued income

77,869

126,219

Prepayments

17,644

25,870

2,328,257

2,084,619

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

9,653

13,783

Amounts owed to group undertakings

988,107

1,149,181

Social security and other taxes

42,930

43,429

VAT

383,150

350,024

Other creditors

10,079

(1,581

)

Accruals and deferred income

252,880

174,184

1,686,799

1,729,020

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Pocock FCCA (Senior Statutory Auditor)

for and on behalf of BSR Bespoke

8.	PARENT COMPANY

The company's results are included in the consolidated accounts of its immediate parent Orise GmbH (previously known as Process Automation Solutions GmbH), whose registered office is:

AM Herrschaftsweiher 25

Ludwigsfafen

Germany

D-67071

The company's results are included in the consolidated accounts of its ultimate parent company ATS Corporation, incorprated in Ontario, Canada. Copies of the accounts are available at www.sedar.com