REGISTERED NUMBER: 06906285 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

ATHERTON MATERIALS HANDLING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Atherton

REGISTERED OFFICE:

Station Road, Common Lane

Ranskill

Retford

Nottinghamshire

DN22 8LW

REGISTERED NUMBER:

06906285 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

312,240

338,898

CURRENT ASSETS

Stocks

500,000

547,045

Debtors

5

872,590

767,917

Cash at bank and in hand

324,915

245,772

1,697,505

1,560,734

CREDITORS

Amounts falling due within one year

6

912,631

739,070

NET CURRENT ASSETS

784,874

821,664

TOTAL ASSETS LESS CURRENT LIABILITIES

1,097,114

1,160,562

CREDITORS

Amounts falling due after more than one year

7

(176,965

)

(394,784

)

PROVISIONS FOR LIABILITIES

(25,524

)

(43,731

)

NET ASSETS

894,625

722,047

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

892,625

720,047

894,625

722,047

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2026 and were signed by:

D Atherton - Director

1.	STATUTORY INFORMATION

Atherton Materials Handling 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.

Preparation of consolidated financial statements

The financial statements contain information about Atherton Materials Handling Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 23 (2025 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 June 2025

246,079

210,391

307,308

763,778

Additions

800

354

59,584

60,738

At 31 May 2026

246,879

210,745

366,892

824,516

DEPRECIATION

At 1 June 2025

148,007

128,868

148,005

424,880

Charge for year

24,618

20,469

42,309

87,396

At 31 May 2026

172,625

149,337

190,314

512,276

NET BOOK VALUE

At 31 May 2026

74,254

61,408

176,578

312,240

At 31 May 2025

98,072

81,523

159,303

338,898

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

265,733

350,031

Amounts owed by group undertakings

427,319

240,331

Other debtors

179,538

177,555

872,590

767,917

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,667

18,732

Hire purchase contracts

35,580

23,678

Trade creditors

656,611

482,638

Taxation and social security

198,684

207,868

Other creditors

20,089

6,154

912,631

739,070

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

4,681

Hire purchase contracts

108,991

86,052

Amounts owed to group undertakings

67,974

304,051

176,965

394,784

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,667

23,413

The bank loans are secured by way of a fixed and floating charge over the assets of the company.

The hire purchase debts are secured over the assets to which they relate.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

2026

2025

£

£

D Atherton

Balance outstanding at start of year

-

555,961

Amounts advanced

232,511

465,237

Amounts repaid

(232,511

)

(1,021,198

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

10.	PARENT COMPANY

The ultimate parent company is Atherton Holdings Limited, a company registered in England and Wales.