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REGISTERED NUMBER: 02803638 (England and Wales)















AL-KO Gardentech UK Holdings Ltd

Financial Statements for the Year Ended 31 December 2023






AL-KO Gardentech UK Holdings Ltd (Registered number: 02803638)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 3


AL-KO Gardentech UK Holdings Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: S Anderson





REGISTERED OFFICE: Murray Way
Wincanton Business Park
Wincanton
Somerset
BA9 9RS





REGISTERED NUMBER: 02803638 (England and Wales)





AUDITORS: Maxwells
Chartered Accountants
and Statutory Auditor
4 King Square
Bridgwater
Somerset
TA6 3YF

AL-KO Gardentech UK Holdings Ltd (Registered number: 02803638)

Abridged Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Investments 5 200 200

CURRENT ASSETS
Debtors 94 94
NET CURRENT ASSETS 94 94
TOTAL ASSETS LESS CURRENT
LIABILITIES

294

294

CAPITAL AND RESERVES
Called up share capital 240 240
Share premium 54 54
SHAREHOLDERS' FUNDS 294 294

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 January 2024 and were signed by:





S Anderson - Director


AL-KO Gardentech UK Holdings Ltd (Registered number: 02803638)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

AL-KO Gardentech UK Holdings Ltd 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. 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.

The financial statements have been prepared in accordance with applicable accounting standards and estimation techniques.

Preparation of consolidated financial statements
The financial statements contain information about AL-KO Gardentech UK Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Primepulse SE, Promenadeplatz 12, 80333 Munchen, Germany.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

AL-KO Gardentech UK Holdings Ltd (Registered number: 02803638)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 January 2023
and 31 December 2023 200
NET BOOK VALUE
At 31 December 2023 200
At 31 December 2022 200

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

The Report of the Auditors was unqualified.

Adam Turrell (Senior Statutory Auditor)
for and on behalf of Maxwells

7. ULTIMATE CONTROLLING PARTY

The company's immediate parent is AL-KO Geraete GmbH, incorporated in Germany. Its registered office is Ichenhauser Str. 14, Koetz, Bayern, 89359, Germany.

The company's ultimate parent company which draws up the consolidated financial statements is Primepulse SE, incorporated in Germany. Its registered office is Promenadeplatz12, 80333 Munchen, Germany.