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REGISTERED NUMBER: 10886601 (England and Wales)















Boecker UK Limited

Financial Statements

for the Year Ended 31 December 2023






Boecker UK Limited (Registered number: 10886601)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Boecker UK Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr A Böcker
Mr S Kuck
Mr 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 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 118,330 62,523

CURRENT ASSETS
Stocks 2,443,730 1,481,676
Debtors 6 1,217,241 545,766
Cash at bank and in hand 647,702 1,157,965
4,308,673 3,185,407
CREDITORS
Amounts falling due within one year 7 2,659,551 1,892,700
NET CURRENT ASSETS 1,649,122 1,292,707
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,767,452

1,355,230

PROVISIONS FOR LIABILITIES 16,793 8,428
NET ASSETS 1,750,659 1,346,802

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 1,750,658 1,346,801
SHAREHOLDERS' FUNDS 1,750,659 1,346,802

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 22 February 2024 and were signed on its behalf by:





Mr J McCaugherty - Director


Boecker UK Limited (Registered number: 10886601)

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


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 conceivability 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 2023


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 6 (2022 - 4 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 36,278 128,420 164,698
Additions - 96,021 96,021
Disposals - (35,837 ) (35,837 )
At 31 December 2023 36,278 188,604 224,882
DEPRECIATION
At 1 January 2023 18,480 83,695 102,175
Charge for year 3,612 31,392 35,004
Eliminated on disposal - (30,627 ) (30,627 )
At 31 December 2023 22,092 84,460 106,552
NET BOOK VALUE
At 31 December 2023 14,186 104,144 118,330
At 31 December 2022 17,798 44,725 62,523

6. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Trade debtors 1,153,412 495,178
Other debtors 53,254 40,013
1,206,666 535,191

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

Aggregate amounts 1,217,241 545,766

Boecker UK Limited (Registered number: 10886601)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 25,942 460,426
Amounts owed to group undertakings 1,552,047 1,126,729
Taxation and social security 516,605 245,253
Other creditors 564,957 60,292
2,659,551 1,892,700

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.23 31.12.22
£    £   
Within one year 58,750 44,063
Between one and five years 48,960 -
107,710 44,063

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1 Ordinary 1 1 1

10. 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

11. 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