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REGISTERED NUMBER: 05301498 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| A.T. OLIVER & SONS LIMITED |

| A.T. OLIVER & SONS LIMITED (REGISTERED NUMBER: 05301498) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| A.T. OLIVER & SONS LIMITED |

COMPANY INFORMATION

for the Year Ended 30 SEPTEMBER 2025

| DIRECTORS: | Mr J M Humphreys

| Mr D M Jarman

| Mr C G Glenister

| Ms A C Barnes

| Mr P J Gladding

| REGISTERED OFFICE: | Wandon End Works

| Luton

| Bedfordshire

| LU2 8NY

| REGISTERED NUMBER: | 05301498 (England and Wales)

| AUDITORS: | FKCA Limited

| Statutory Auditor

| 260 - 270 Butterfield

| Great Marlings

| Luton

| Bedfordshire

| LU2 8DL

| A.T. OLIVER & SONS LIMITED (REGISTERED NUMBER: 05301498) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 16,810 |  | 15,463 |  |

Debtors | 5 | 2,546,001 |  | 2,876,886 |  |

Cash at bank | 7,691 |  | 5,305 |  |

2,570,502 |  | 2,897,654 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,278,078 |  | 2,636,683 |  |

NET CURRENT ASSETS | 292,424 |  | 260,971 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 292,424 |  | 260,971 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 4,000 |  | 4,000 |  |

Retained earnings | 288,424 |  | 256,971 |  |

SHAREHOLDERS' FUNDS | 292,424 |  | 260,971 |  |

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 26 May 2026 and were signed on its behalf by:

Ms A C Barnes - Director

| A.T. OLIVER & SONS LIMITED (REGISTERED NUMBER: 05301498) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| A.T. Oliver & Sons 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| The turnover in the profit and loss account represents amounts charged to group companies during the year, exclusive of Value Added Tax.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company.

| In addition the company contributes for 1 (2024 - 1) employees to a defined benefit pension scheme operated by the parent company, ATO Holdings Limited. The company contributes to the scheme, which is closed to new members, on the same basis as if the employees were members of the company's defined contribution scheme. The company has no responsibility for any additional contributions which may be required by the defined pension scheme.

| The annual contributions payable to the pension scheme are charged to the profit and loss account.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 188 (2024 - 179 ) .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,647 |  | 2,446 |  |

| Amounts owed by group undertakings | 2,314,365 |  | 2,693,694 |  |

| Other debtors | 228,989 |  | 180,746 |  |

2,546,001 |  | 2,876,886 |  |

| A.T. OLIVER & SONS LIMITED (REGISTERED NUMBER: 05301498) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 SEPTEMBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 211,909 |  | 187,961 |  |

| Amounts owed to group undertakings | 790,184 |  | 1,035,390 |  |

| Taxation and social security | 968,174 |  | 884,013 |  |

| Other creditors | 307,811 |  | 529,319 |  |

2,278,078 |  | 2,636,683 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 34,500 |  | 69,000 |  |

| Between one and five years | - |  | 34,500 |  |

34,500 |  | 103,500 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 3,000 | A Ordinary | £1 | 3,000 |  | 3,000 |  |

| 1,000 | B Ordinary | £1 | 1,000 |  | 1,000 |  |

4,000 |  | 4,000 |  |

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

| The Report of the Auditors was unqualified.

| Stephen Mason BSc FCA (Senior Statutory Auditor)

| for and on behalf of FKCA Limited

10. | CONTINGENT LIABILITIES

| The company has entered into a Memorandum Accounts Statement System (MASS) agreement with Barclays Bank Plc for bank facility purposes with the ultimate parent undertaking ATO Holdings Limited and Oliver Landpower Limited, such that each participant is jointly and severally liable as a principal debtor for all indebtedness owing to the bank on the MASS account.

11. | RELATED PARTY DISCLOSURES

| ATO Holdings Limited is the ultimate parent company of the group in whose consolidated financial statements the financial statements of this company are consolidated. The address of the registered office of ATO Holdings Limited, is Wandon End Works, Wandon End, Luton, Beds., LU2 8NY.

| The company is part of the Memorandum Account Statements System group bank facilities with Barclays Bank PLC. The effect of this results in the company holding a memorandum account within the legal bank account of ATO Holdings Limited. The memorandum account is accounted through the inter-company account.