Automatic Choice International Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04992319

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		30,000		30,000
Investments	5		459,210		383,549

			489,210		413,549
CURRENT ASSETS
Cash at bank and in hand		58,854		50,265

		58,854		50,265
Creditors: Amounts Falling Due Within One Year	6	(10,095 )		(10,062 )

NET CURRENT ASSETS (LIABILITIES)			48,759		40,203

TOTAL ASSETS LESS CURRENT LIABILITIES			537,969		453,752

NET ASSETS			537,969		453,752

CAPITAL AND RESERVES
Called up share capital	7		120		120
Profit and Loss Account			537,849		453,632

SHAREHOLDERS' FUNDS			537,969		453,752

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Automatic Choice International Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Pieter Van Essen

Director

22/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Automatic Choice International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04992319 . The registered office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are in respect of catalogue and website acquisition. No amortisation is charged to the Profit and Loss account.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance Method
Fixtures & Fittings	25% Reducing Balance Method

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Automatic Choice International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 January 2025	30,000

As at 31 December 2025	30,000

Net Book Value
As at 31 December 2025	30,000

As at 1 January 2025	30,000

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	383,549
Revaluations	75,661

As at 31 December 2025	459,210

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	459,210

As at 1 January 2025	383,549

The company has recognised the value of the investment in the 30% owned subsidiary Automatic Choice S.L. The valuation is based on the recorded equity figure from the published accounts to 31st December 2025.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,580	7,647
VAT	1,205	1,165
Other creditors	1,310	1,250

	10,095	10,062

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Automatic Choice International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	120	120

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