| ATM (Holdings) Limited |
| Data not obtained from trial balance |
| Enter data in the white spaces Enter numbers as + unless indicated |
Current year |
Comparative |
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| Units (eg £ or £000) |
£ |
include a trailing space |
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| Company registration number |
03049017 |
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Date |
| Approval date of the accounts by the board |
22 October 2026 |
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Date |
| Date of signing on the audit/accountants report |
22 October 2026 |
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| Date of engagement letter (required for |
Date |
| CA and ACCA reports) |
27 May 2026 |
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| Person signing directors' report: |
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Name of director |
S Freer |
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Or, name of secretary |
Director |
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| Name of director signing balance sheet |
S Freer |
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| Address of registered office: |
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Address line 1 |
Winchester Avenue |
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Address line 2 |
Blaby Industrial Park |
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City or town |
Leicester |
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Postcode |
LE8 4GZ |
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| Name of senior statutory auditor |
Matt Hutchinson FCA FCCA |
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| Name of auditors/accountants |
The Rowleys Partnership Ltd |
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| Type of firm (eg Chartered Accountants) |
Chartered Accountants |
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| Address of auditors/accountants |
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Address line 1 |
Charnwood House |
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Address line 2 |
Harcourt Way |
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City or town |
Meridian Business Park |
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County or region |
Leicester |
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Postcode |
LE19 1WP |
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| Prior year adjustments (+ for a gain; - for a loss) |
£ |
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Correction of prior year errors |
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Effect of retrospective changes in accounting policies |
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More info on prior year adjustments |
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| Number |
Number |
| Average number of persons employed by the company |
1 |
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1 |
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| Freehold land & buildings if |
| revalued amounts shown in trial balance: |
£ |
£ |
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historical cost |
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cumulative depreciation based on cost |
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| Historical cost of fixed asset investments |
£ |
£ |
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Investments in subsidiaries |
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Other investments |
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| £ |
£ |
| Amounts due after more than one year included in debtors |
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| Amounts included in creditors falling due for payment |
| after more than five years: |
£ |
£ |
| Payable otherwise than by installment |
| Payable by installment |
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| £ |
£ |
| Secured bank loans included in creditors |
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| Capital commitments: |
£ |
£ |
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contracted |
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| Total future payments due under non-cancellable |
£ |
£ |
| operating leases |
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| ATM (Holdings) Limited |
| Notes to the Accounts |
| for the year ended 31 May 2026 |
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| 1 |
Statutory information |
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ATM (Holdings) Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number and registered office address can be found on the company information page. |
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The presentation currency of the accounts is the pound sterling (£). |
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The principal activity of the company continued to be that of a holding company. |
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| 2 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Companies Act 2006. |
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The company is a subsidiary company, and is exempt from the requirement to prepare group accounts by virtue of section 400 of the Companies Act 2006. These accounts therefore represent information about the company as an individual undertaking and not about its group. |
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Related party exemption |
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The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. |
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Cash and cash equivalents |
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
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Current or deferred taxation assets and liabilities are not discounted. |
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Current tax is recognised as the amount of tax payable using the rates and laws that have been enacted or substantively enacted by the balance sheet date. |
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Deferred Tax |
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Deferred Tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
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Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the 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. |
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Unrelieved tax losses and other deferred tax assets are recognised only to the extent that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
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Going concern |
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At the time of approving the accounts, the director has a reasonable expectation that the company has adequate resources to continue in operating existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the accounts. |
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Dividends |
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Equity dividends are recognised when they become legally payable. Final equity dividends are recognised when approved by the shareholders. |
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| 3 |
Audit information |
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Disclosure under Section 444(5B) of the Companies Act 2006. |
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The Report of the Auditors was unqualified. |
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Senior statutory auditor: |
Matt Hutchinson FCA FCCA |
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Firm: |
The Rowleys Partnership Ltd |
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Date of audit report: |
22 October 2026 |
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| 4 |
Employees |
2026 |
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2025 |
| Number |
Number |
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Average number of persons employed by the company |
1 |
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1 |
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| 5 |
Investments |
| Investments in |
| subsidiary |
| undertakings |
| £ |
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Cost |
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At 1 June 2025 |
745,855 |
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At 31 May 2026 |
745,855 |
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Net Book Value |
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At 1 June 2025 |
745,855 |
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At 31 May 2026 |
745,855 |
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The company's investments at the Balance Sheet date in the share capital of companies include the following: |
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ATM Automation Limited |
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Registered office: Winchester Avenue, Blaby Industrial Park, Leicester, England, LE8 4GZ. |
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Nature of business: Design, manufacture and sale of special purpose machinery. |
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% |
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Class of shares: |
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Holding: |
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Ordinary |
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100 |
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| 6 |
Creditors: amounts falling due within one year |
2026 |
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2025 |
| £ |
£ |
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Amounts owed to group undertakings |
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- |
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362,103 |
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Other creditors |
13 |
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13 |
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13 |
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362,116 |
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| 7 |
Creditors: amounts falling due after one year |
2026 |
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2025 |
| £ |
£ |
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Amounts owed to group undertakings |
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744,843 |
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- |
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744,843 |
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- |
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| 8 |
Called up share capital |
2026 |
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2025 |
| £ |
£ |
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Allotted, issued and fully paid: |
Nominal |
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Number: |
Class: |
value: |
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1,000 |
Ordinary |
£1 |
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1,000 |
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1,000 |
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| 9 |
Contingent liabilities |
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The assets of the company are secured by way of a cross guarantee in favour of the bank loans and other loans in the ultimate parent company, Mahtec Limited. At 31 May 2026, borrowings of £nil (2025: £609,375) were covered by this guarantee. The borrowings were repaid in full on 1 July 2025. |
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| 10 |
Controlling party |
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The immediate parent undertaking is Mahtec Limited. On 24 July 2025 the group headed up by Mahtec Limited was sold to Mahtec Employee-Ownership Trust which is managed by ATM Trustees Limited, as part of a strategic decision to set up an Employee Ownership Trust which now owns the organisation for the benefit of the employees. There is no one individual controlling the group. |