REGISTERED NUMBER: 04440390 (England and Wales)

A.T.E. Solutions Limited

Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Lees

D P King

D P Kavanagh

J F Cederstrand

SECRETARY:

S J Lees

REGISTERED OFFICE:

Units 1 & 2

Prospect Court

Courteenhall Road

Blisworth

Northamptonshire

NN7 3DG

REGISTERED NUMBER:

04440390 (England and Wales)

SENIOR STATUTORY AUDITOR:

Frances Tebbutt ACA FCCA FMAAT

AUDITORS:

Kilby Fox

Statutory Auditor

4 Pavilion Court

600 Pavilion Drive

Northampton Business Park

Northampton

Northamptonshire

NN4 7SL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

58,761

59,884

58,761

59,884

CURRENT ASSETS

Stocks

414,696

317,100

Debtors

6

1,352,614

1,705,777

Cash at bank

5,533,464

4,403,631

7,300,774

6,426,508

CREDITORS

Amounts falling due within one year

7

505,314

609,555

NET CURRENT ASSETS

6,795,460

5,816,953

TOTAL ASSETS LESS CURRENT LIABILITIES

6,854,221

5,876,837

CAPITAL AND RESERVES

Called up share capital

8

20,500

20,500

Capital redemption reserve

400

400

Retained earnings

6,833,321

5,855,937

SHAREHOLDERS' FUNDS

6,854,221

5,876,837

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

S J Lees - Director

D P Kavanagh - Director

1.	STATUTORY INFORMATION

A.T.E. Solutions 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.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant & machinery etc

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

39,000

AMORTISATION

At 1 April 2025

and 31 March 2026

39,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant &

machinery

etc

£

COST

At 1 April 2025

491,479

Additions

37,712

Disposals

(73,974

)

At 31 March 2026

455,217

DEPRECIATION

At 1 April 2025

431,595

Charge for year

23,231

Eliminated on disposal

(58,370

)

At 31 March 2026

396,456

NET BOOK VALUE

At 31 March 2026

58,761

At 31 March 2025

59,884

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,078,689

1,265,960

Amounts recoverable on contract

271,212

431,031

Other debtors

2,713

8,786

1,352,614

1,705,777

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

196,552

98,979

Taxation and social security

232,634

463,971

Other creditors

76,128

46,605

505,314

609,555

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

20,500

Ordinary

£1

20,500

20,500

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

The Report of the Auditors was qualified on the following basis:

Basis for Disclaimer of Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

The company was not advised by their parent company until 17 March 2026 that they required a statutory audit of the Financial Statements for the year ended 31 March 2026 to be carried out. We were then appointed as auditors. Accounting records supporting the Stock balance and Amounts Recoverable on Contract balance as disclosed in note 7 at 31 March 2025 and 31 March 2026 were not available, and we were unable to satisfy ourselves as to the Stock balance and Amounts Recoverable on Contract balance by alternative audit procedures.

In addition, we were not provided with sufficient evidence regarding Creditor balances disclosed in Note 8 to the financial statements. Because of these matters, we were unable to determine whether any adjustments might have been found necessary in respect of recorded or unrecorded Stock, Amounts Recoverable on Contract and Creditor transactions, and the elements making up the Income Statement and Balance Sheet.

Matters required to report by exception

In respect solely of the limitation on our work as described in the Basis for Disclaimer of Opinion section of our report:

- we have not obtained all the information and explanations that we considered necessary for the purpose of our audit; and

- we were unable to determine whether adequate accounting records have been kept.

With the exception of this we have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Frances Tebbutt ACA FCCA FMAAT (Senior Statutory Auditor)

for and on behalf of Kilby Fox

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Bergman & Beving Invest AB.