REGISTERED NUMBER: 05301498 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

A.T. OLIVER & SONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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

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.