REGISTERED NUMBER: 06163675 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

AUTOGATE SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Hennessey

N Jordan

P A I Jackson

A C Tune

SECRETARY:

Mrs D L Hennessey

REGISTERED OFFICE:

c/o H S Jackson & Son (Fencing) Limited

Stowting Common

ASHFORD

Kent

TN25 6BD

REGISTERED NUMBER:

06163675 (England and Wales)

SENIOR STATUTORY AUDITOR:

John Sheather BSc FCA

AUDITORS:

McCabe Ford Williams

Chartered Accountants and Statutory Auditors

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Tangible assets

4

123,798

162,085

CURRENT ASSETS

Stocks

5

363,487

338,540

Debtors

6

521,311

347,151

Cash at bank

397,653

532,772

1,282,451

1,218,463

CREDITORS

Amounts falling due within one year

7

238,984

315,063

NET CURRENT ASSETS

1,043,467

903,400

TOTAL ASSETS LESS CURRENT LIABILITIES

1,167,265

1,065,485

PROVISIONS FOR LIABILITIES

9

21,639

7,248

NET ASSETS

1,145,626

1,058,237

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

1,145,526

1,058,137

SHAREHOLDERS' FUNDS

1,145,626

1,058,237

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 Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

P A I Jackson - Director

1.	STATUTORY INFORMATION

Autogate Systems 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 company's principal place of business is 25 Tonge Bridge Way, Tonge Bridge Industrial Estate, Bolton, Lancashire, BL2 6BD.

The financial statements are presented in sterling which is the functional currency of the company.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services supplied in the normal course of business, net of value added tax and trade discounts.

Revenue from the sale of goods, including gate equipment and parts, is recognised when substantially all the risks and rewards of ownership have transferred to the customer. This is typically upon delivery or collection, depending on the terms of sale.

Revenue from installation and repair services is recognised when the services have been performed, being when the work is completed.

Revenue from maintenance contracts is recognised by reference to the performance of the services under the contract. Where contracts provide for multiple scheduled servicing visits, revenue is recognised at the point each service is completed, with an appropriate proportion of the total contract value allocated to each service.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 October 2024

27,848

123,374

72,020

272,758

496,000

Additions

-

2,818

1,929

-

4,747

Disposals

-

(24,374

)

(25,594

)

(8,500

)

(58,468

)

At 30 September 2025

27,848

101,818

48,355

264,258

442,279

DEPRECIATION

At 1 October 2024

27,848

108,841

56,002

141,224

333,915

Charge for year

-

3,832

3,905

32,769

40,506

Eliminated on disposal

-

(23,333

)

(24,568

)

(8,039

)

(55,940

)

At 30 September 2025

27,848

89,340

35,339

165,954

318,481

NET BOOK VALUE

At 30 September 2025

-

12,478

13,016

98,304

123,798

At 30 September 2024

-

14,533

16,018

131,534

162,085

5.

STOCKS

30.9.25

30.9.24

as restated

£

£

Stocks

363,487

338,540

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

as restated

£

£

Trade debtors

518,344

345,785

Sundry debtors and prepayments

2,967

1,366

521,311

347,151

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

as restated

£

£

Trade creditors

64,990

114,065

Amounts owed to group undertakings

81,523

81,523

Tax

1,397

-

Social security and other taxes

48,232

61,690

Accruals and deferred income

28,408

41,055

Accrued expenses

14,434

16,730

238,984

315,063

8.	LEASING AGREEMENTS

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

30.9.25

30.9.24

as restated

£

£

Within one year

35,000

35,000

Between one and five years

105,000

140,000

140,000

175,000

9.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

as restated

£

£

Deferred tax

Accelerated capital allowances

21,639

7,248

Deferred

tax

£

Balance at 1 October 2024

7,248

Movement in period

14,391

Balance at 30 September 2025

21,639

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

as restated

£

£

50

Ordinary A shares

£1

50

50

50

Ordinary B shares

£1

50

50

100

100

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

The Report of the Auditors was unqualified.

John Sheather BSc FCA (Senior Statutory Auditor)

for and on behalf of McCabe Ford Williams

12.	RELATED PARTY DISCLOSURES

13.	POST BALANCE SHEET EVENTS

Subsequent to the year end, the sole shareholder of the company’s immediate parent undertaking, H S Jackson & Son (Fencing) Limited, entered into an agreement to sell their shares. The agreement was signed and communicated after the balance sheet date but prior to the approval of these financial statements.

As a result of this transaction, after the year end there will be a change in the ultimate ownership of the company, with the new ultimate parent being BRCK Group PLC.

As this event did not exist at the balance sheet date, no adjustment has been made to the financial statements.

14.	ULTIMATE CONTROLLING PARTY