| REGISTERED NUMBER: |
| AUTOMATED TECHNOLOGY EUROPE LIMITED |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2025 |
| REGISTERED NUMBER: |
| AUTOMATED TECHNOLOGY EUROPE LIMITED |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2025 |
| AUTOMATED TECHNOLOGY EUROPE LIMITED (REGISTERED NUMBER: 03303461) |
| Contents of the Financial Statements |
| for the year ended 31 December 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 3 |
| AUTOMATED TECHNOLOGY EUROPE LIMITED |
| Company Information |
| for the year ended 31 December 2025 |
| Directors: |
| Secretary: |
| Registered office: |
| Registered number: |
| Accountants: |
| Cubo Birmingham |
| Office 401, 4th Floor |
| Two Chamberlain Square |
| Birmingham |
| B3 3AX |
| Bankers: |
| 90 High Street |
| Coleshill |
| Birmingham |
| West Midlands |
| B46 3AQ |
| AUTOMATED TECHNOLOGY EUROPE LIMITED (REGISTERED NUMBER: 03303461) |
| Statement of Financial Position |
| 31 December 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Current assets |
| Debtors | 6 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities | ( |
) | ( |
) |
| Creditors |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| Net liabilities | ( |
) | ( |
) |
| Capital and reserves |
| Called up share capital |
| Retained earnings | 10 | ( |
) | ( |
) |
| Shareholders' funds | ( |
) | ( |
) |
| 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 were approved by the Board of Directors and authorised for issue on |
| AUTOMATED TECHNOLOGY EUROPE LIMITED (REGISTERED NUMBER: 03303461) |
| Notes to the Financial Statements |
| for the year ended 31 December 2025 |
| 1. | Statutory information |
| Automated Technology Europe Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at costless any accumulated amortisation and any accumulated impairment losses. |
| Amortisation |
| Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: |
| Patents and licences - Over 10 years |
| The useful economic life of patents and licences has been revised to 10 years. |
| Fixed assets |
| All fixed assets are initially recorded at cost. |
| Depreciation |
| Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value,over the useful economic life of that asset as follows: |
| Fixtures and fittings - | 25 % straight line |
| Motor vehicles - | 25 % straight line |
| Computer equipment - | 25 % straight line |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Foreign currencies |
| 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 of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit. |
| AUTOMATED TECHNOLOGY EUROPE LIMITED (REGISTERED NUMBER: 03303461) |
| Notes to the Financial Statements - continued |
| for the year ended 31 December 2025 |
| 2. | Accounting policies - continued |
| Financial instruments |
| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. |
| Debtors and creditors receivable / payable within one year |
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Intangible fixed assets |
| Patents and |
| licences |
| £ |
| Cost |
| At 1 January 2025 |
| and 31 December 2025 |
| Amortisation |
| At 1 January 2025 |
| and 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| 5. | Tangible fixed assets |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 January 2025 |
| and 31 December 2025 |
| Depreciation |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| 6. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| AUTOMATED TECHNOLOGY EUROPE LIMITED (REGISTERED NUMBER: 03303461) |
| Notes to the Financial Statements - continued |
| for the year ended 31 December 2025 |
| 7. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Other creditors |
| 8. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| 9. | Secured debts |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| 10. | Reserves |
| Retained |
| earnings |
| £ |
| At 1 January 2025 | ( |
) |
| Deficit for the year | ( |
) |
| At 31 December 2025 | ( |
) |
| 11. | Related party transactions |
| C R Carberry, a director of the company, has the controlling interest in the share capital of the company. |
| The directors each have a loan account with the company. At the year end there was a balance of £143,632 owed to C R Carberry (2024: £124,670), and a balance of £26 owed to A J Howlett (2024: £26). |
| There is a balance in other debtors of £62,153 (2024: £58,818) due from Lowry Industries Limited, a company owned by Mr C R Carberry. |