REGISTERED NUMBER: 08441435 (England and Wales)

ATLAS MOBILITY CONVERSIONS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mrs F Huxford

Mr P Huxford

Mr C M Sandalls

REGISTERED OFFICE:

1650 Parkway

Solent Business Park

Whiteley

Fareham

Hampshire

PO15 7AH

REGISTERED NUMBER:

08441435 (England and Wales)

ACCOUNTANTS:

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Atlas Mobility Conversions Ltd for the period ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Atlas Mobility Conversions Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Atlas Mobility Conversions Ltd and state those matters that we have agreed to state to the Board of Directors of Atlas Mobility Conversions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Atlas Mobility Conversions Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Atlas Mobility Conversions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Atlas Mobility Conversions Ltd. You consider that Atlas Mobility Conversions Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Atlas Mobility Conversions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

13 July 2026

FIXED ASSETS

Tangible assets

4

38,968

752

CURRENT ASSETS

Stocks

117,065

50,648

Debtors: amounts falling due within one year

5

27,738

12,214

Cash at bank

12,040

96,236

156,843

159,098

CREDITORS

Amounts falling due within one year

6

130,230

36,625

NET CURRENT ASSETS

26,613

122,473

TOTAL ASSETS LESS CURRENT LIABILITIES

65,581

123,225

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

65,580

123,224

65,581

123,225

65,581

123,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

Mr P Huxford - Director

Mr C M Sandalls - Director

1.	STATUTORY INFORMATION

Atlas Mobility Conversions Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 08441435 and the registered office address is 1650 Parkway, Solent Business Park, Whiteley, Fareham, Hampshire, PO15 7AH.

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 presentation currency of the financial statements is the Pound Sterling (£).

Going concern

The financial statements have been prepared on the going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The directors do not consider there to be any significant judgements or estimates.

Turnover

Turnover is derived from the conversion of vehicles for disability access and is recognised when the work has been carried out.

Turnover represents net sales during the year (excluding value added tax) adjusted for accrued and deferred income where applicable.

Tangible fixed assets

All fixed assets are initially recognised at cost and subsequently carried at cost less accumulated depreciation and accumulated impairment losses.

The cost of fixed assets initially recognised includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in a manner intended by management.

Depreciation is calculated so as to write off the cost of an asset, less its estimated value, over the useful economic life of that asset as follows:

Improvements to property

- 20% straight line

Plant and machinery

- 20% straight line

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any changes is accounted for prospectively.

Fixed assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the Statement of Income and Retained Earnings.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is based on the cost of purchase on a first in, first out basis. Net realisable value is based on estimated selling price less additional costs to completion and disposal.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 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.

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 the Statement of Income and Retained Earnings in the period to which they relate.

Financial instruments

The company only has financial assets and liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and debt instruments are subsequently measured at amortised cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Frequency of reporting

The company year end was shortened from 31 March 2026 to 31 December 2025. The comparative information presented in the financial statements (including the notes) therefore may not be comparable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Plant and

to property

machinery

Totals

£

£

£

COST

At 1 April 2025

-

20,325

20,325

Additions

39,811

424

40,235

At 31 December 2025

39,811

20,749

60,560

DEPRECIATION

At 1 April 2025

-

19,573

19,573

Charge for period

1,263

756

2,019

At 31 December 2025

1,263

20,329

21,592

NET BOOK VALUE

At 31 December 2025

38,548

420

38,968

At 31 March 2025

-

752

752

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

2,065

7,114

Other debtors

5,000

5,100

Corporation tax

1,330

-

VAT

10,592

-

Prepayments and accrued income

8,751

-

27,738

12,214

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Bank loans and overdrafts

-

12,236

Trade creditors

3,191

-

Amounts owed to group undertakings

116,558

-

Corporation tax

-

1,701

Social security and other taxes

4,569

826

VAT

-

4,801

Other creditors

387

161

Directors' current accounts

-

14,360

Accruals and deferred income

5,525

2,540

130,230

36,625

7.	RELATED PARTY DISCLOSURES

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.