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REGISTERED NUMBER: 10886601 (England and Wales)















Financial Statements

for the Year Ended 31 December 2021

for

Boecker UK Limited

Boecker UK Limited (Registered number: 10886601)

Contents of the Financial Statements
for the Year Ended 31 December 2021










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Boecker UK Limited

Company Information
for the Year Ended 31 December 2021







DIRECTORS: Mr A Böcker
Mr S Kuck
J McCaugherty



REGISTERED OFFICE: Bridge House
Old Grantham Road
Whatton
NG13 9FG



REGISTERED NUMBER: 10886601 (England and Wales)



SENIOR STATUTORY AUDITOR: Caroline Peverett BA FCA



AUDITORS: Tuerner Audit Limited
Bridge House
Old Grantham Road
Whatton
Nottingham
NG13 9FG

Boecker UK Limited (Registered number: 10886601)

Balance Sheet
31 December 2021

31.12.21 31.12.20
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 88,227 77,611

CURRENT ASSETS
Stocks 746,612 1,595,002
Debtors 6 139,906 1,230,655
Cash at bank and in hand 2,184,773 1,261,698
3,071,291 4,087,355
CREDITORS
Amounts falling due within one year 7 1,995,355 3,622,994
NET CURRENT ASSETS 1,075,936 464,361
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,164,163

541,972

PROVISIONS FOR LIABILITIES 12,895 10,546
NET ASSETS 1,151,268 531,426

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,151,267 531,425
1,151,268 531,426

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 28 February 2022 and were signed on its behalf by:





J McCaugherty - Director


Boecker UK Limited (Registered number: 10886601)

Notes to the Financial Statements
for the Year Ended 31 December 2021


1. STATUTORY INFORMATION

Boecker UK 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Revenue is recognised on completion of the contract for sale transferring the significant risks and rewards of ownership of the goods. Legal title is retained to protect the collectabillity of any amounts due and transfers on payment for goods.

Deposits received in advance on orders placed for goods are deferred as creditors until completion of contract for sale.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 33% on cost, 25% on reducing balance and 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.

Boecker UK Limited (Registered number: 10886601)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021


3. ACCOUNTING POLICIES - continued

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 transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2020 - 4 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2021 36,278 112,048 148,326
Additions - 38,363 38,363
Disposals - (21,991 ) (21,991 )
At 31 December 2021 36,278 128,420 164,698
DEPRECIATION
At 1 January 2021 11,256 59,459 70,715
Charge for year 3,612 23,675 27,287
Eliminated on disposal - (21,531 ) (21,531 )
At 31 December 2021 14,868 61,603 76,471
NET BOOK VALUE
At 31 December 2021 21,410 66,817 88,227
At 31 December 2020 25,022 52,589 77,611

6. DEBTORS
31.12.21 31.12.20
£    £   
Amounts falling due within one year:
Trade debtors 94,930 1,187,281
Other debtors 34,401 32,799
129,331 1,220,080

Amounts falling due after more than one year:
Other debtors 10,575 10,575

Aggregate amounts 139,906 1,230,655

Boecker UK Limited (Registered number: 10886601)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 31.12.20
£    £   
Trade creditors 81,733 18,785
Amounts owed to group undertakings 1,229,656 2,420,379
Taxation and social security 556,535 604,708
Other creditors 127,431 579,122
1,995,355 3,622,994

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.21 31.12.20
£    £   
Within one year 52,875 52,875
Between one and five years 44,063 96,938
96,938 149,813

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

The Report of the Auditors was unqualified.

Caroline Peverett BA FCA (Senior Statutory Auditor)
for and on behalf of Tuerner Audit Limited

10. RELATED PARTY DISCLOSURES

The accounts of Boecker UK Limited are consolidated into the group accounts of its parent Boecker GmbH. Boecker GmbH is incorporated in Germany and its address is as follows:

Lippestraße 69-73
59368 Werne
Germany