REGISTERED NUMBER: 02876576 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

Autologic Systems Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

G P Carter

H Craig

A J Parsons

D Amps

K F Harrison

O Keeler

REGISTERED OFFICE:

Routeco Ltd Davy Avenue

Knowlhill

Milton Keynes

United Kingdom

MK5 8HJ

REGISTERED NUMBER:

02876576 (England and Wales)

INDEPENDENT AUDITOR:

Menzies LLP

Chartered Accountants &

Statutory Auditor

3000a Parkway

Whiteley

Hampshire

PO15 7FX

FIXED ASSETS

Tangible assets

4

1,621

2,687

CURRENT ASSETS

Stocks

-

12,000

Debtors

5

126,617

166,646

Cash at bank

525,274

404,490

651,891

583,136

CREDITORS

Amounts falling due within one year

6

(280,178

)

(285,904

)

NET CURRENT ASSETS

371,713

297,232

TOTAL ASSETS LESS CURRENT LIABILITIES

373,334

299,919

CAPITAL AND RESERVES

Called up share capital

196

196

Retained earnings

373,138

299,723

373,334

299,919

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 21 July 2026 and were signed on its behalf by:

G P Carter - Director

1.	STATUTORY INFORMATION

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

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the Company has transferred the significant risks and rewards of ownership to the buyer;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;- it is probable that the Company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

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

Fixtures and fittings

-

15% on cost

Computer equipment

-

25% on cost

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 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 statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

6,412

46,404

52,816

DEPRECIATION

At 1 January 2025

6,412

43,717

50,129

Charge for year

-

1,066

1,066

At 31 December 2025

6,412

44,783

51,195

NET BOOK VALUE

At 31 December 2025

-

1,621

1,621

At 31 December 2024

-

2,687

2,687

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

84,575

136,526

Amounts owed by group undertakings

11,939

12,941

Other debtors

30,103

17,179

126,617

166,646

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,911

3,712

Amounts owed to group undertakings

81,082

60,850

Taxation and social security

49,346

43,954

Other creditors

142,839

177,388

280,178

285,904

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

8.	ULTIMATE CONTROLLING PARTY