AUTONOMATE LIMITED Accounts






AUTONOMATE LIMITED

	Company No. 14181642
		Information for Filing with The Registrar
		31 December 2025

at	31 December 2025
Company No.		14181642	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	86	174


				86	174
Current assets

	Debtors		5	21,324	7,372

	Cash at bank and in hand			14,631	7,797
				35,955	15,169
Creditors: Amount falling due within one year			6	(275,010)	(164,510)
Net current liabilities				(239,055)	(149,341)
Total assets less current liabilities				(238,969)	(149,167)
Creditors: Amounts falling due after more than one year			7	-	(5,621)



Net liabilities				(238,969)	(154,788)

Capital and reserves
	Called up share capital			1,000	1,000



	Profit and loss account		9	(239,969)	(155,788)

Total equity				(238,969)	(154,788)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 06 August 2026 and signed on its behalf by:
J.S. Claret
Director
06 August 2026

for the year ended 31 December 2025

General information

AUTONOMATE LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 14181642

Its registered office is:

Censeo House

St. Peters Street

St. Albans

Hertfordshire

AL1 3LF

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

These financial statements have been prepared on the going concern basis. At the balance sheet date, the company had net liabilities of £238,969. These conditions indicate the existence of a material uncertainty which may cast significant doubt over the company's ability to continue as a going concern.

Notwithstanding this position, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being a period of not less than twelve months from the date of approval of these financial statements. This assessment is based on continued financial support from the company's shareholder and director, as confirmed in writing, who have indicated his intention not to seek repayment of amounts owed to them until the company is able to do so. Furthermore, a written undertaking has provided by the connected company, confirming that it will not seek repayment of balance due to them within at least 12 months from the balance sheet date. Based on these factors, the director believe that the company has adequate resources to continue in operational existence for the foreseeable future and therefore consider the going concern basis of preparation to be appropriate.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 January 2025	350	350




		At 31 December 2025	350	350
		Depreciation
		At 1 January 2025	176	176
		Charge for the year	88	88



		At 31 December 2025	264	264
		Net book values
		At 31 December 2025	86	86
		At 31 December 2024	174	174

5	Debtors
			2025	2024
			£	£
		Trade debtors	4,110	7,208





		Other debtors	164	164
		Prepayments and accrued income	17,050	-
			21,324	7,372

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£


		Other loans	-	5,804

		Trade creditors	78,600	25,998

		Taxes and social security	8,794	13,015
		Loans from directors	25,021	-
		Other creditors	161,746	114,943
		Accruals and deferred income	849	4,750
			275,010	164,510

7	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£


		Other loans	-	5,621





			-	5,621

Share Capital

100,000 fully paid Ordinary shares of £0.01 each.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Prior Period Adjustments

During the preparation of these financial statements, the company identified that certain intercompany recharges from a connected company had not been recorded in prior periods. The omitted recharges in total amounted to £100,810. These omissions represent prior‑period errors under FRS 102 Section 10.

The comparative figures for 2024 have been restated to include the £93,355 expenses, and the opening balance of retained earnings at 1 January 2025 has been adjusted to reflect the cumulative impact of the £100,810 error relating to prior financial periods.

The effect of the prior‑period adjustments is summarised as follows:

Increase in administrative expenses (2024 comparative): £93,355
Increase in intercompany creditor balance : £100,810
Reduction in opening retained earnings at 1 January 2025: £100,810

These adjustments ensure that the intercompany balances between the two companies are correctly stated and that the financial statements present a true and fair view.

Post balance sheet events

The director was not aware of any event after the reporting date which would materially affect the financial statements.

Related party disclosures

Transactions with related parties

Included within other creditors is an amount of £161,746 due to Cobra Systems UK Limited, a connected company. Mr J. S. Claret, a director of the company, is also a director and 50% shareholder of Cobra Systems UK Limited.