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Company registration number: 09129767







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


EBZ SYSTEC UK LTD






































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EBZ SYSTEC UK LTD
 


 
COMPANY INFORMATION


Directors
Lee John Evans 
Markus Mueller 
Alexander Schmeh 




Company secretary
Nicola Spencer



Registered number
09129767



Registered office
2n2 Park Business Centre
Suite 2n2 Hastingwood Ind Park

Wood Lane

Birmingham

England

B24 9QR




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


EBZ SYSTEC UK LTD
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 6


 


EBZ SYSTEC UK LTD
REGISTERED NUMBER:09129767



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
As restated
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
84,504
174,832

Cash at bank and in hand
  
64,789
43,978

  
149,293
218,810

Creditors: amounts falling due within one year
 6 
(55,844)
(46,155)

Net current assets
  
 
 
93,449
 
 
172,655

Total assets less current liabilities
  
93,449
172,655

  

Net assets
  
93,449
172,655


Capital and reserves
  

Called up share capital 
  
50,000
50,000

Profit and loss account
  
43,449
122,655

  
93,449
172,655


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Lee John Evans
Director

Date: 17 April 2025

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 


EBZ SYSTEC UK LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

EBZ Systec UK Limited is a private company limited by shares and incorporated in England (reg no. 09129767). The company's principal place of business is its registered office and this can be found on the company information page.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis, which assumes the company will continue to trade in operational existence for the foreseeable future.
The ultimate parent company, EBZ SE, has confirmed that it will continue to provide financial resources as may be required for the company to meet its financial commitments as they fall due for at least twelve months from the date of approval of these financial statements. The directors are satisfied that the ultimate parent company is able to provide support to the company and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. 
As a result of the Company's performance post year-end and the availability of parental support, the directors do not consider there to be any material uncertainty relating to the Company's ability to continue as a going concern and have prepared the financial statements on a going concern basis. 

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 2

 


EBZ SYSTEC UK LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

  
2.4

Revenue

Revenue is a recharge to a related party, EBZ SysTec GmbH, on a cost plus basis on project costs incurred in the period.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade, other debtors and creditors.


 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 3

 


EBZ SYSTEC UK LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2024
5,064



At 31 December 2024

5,064



Depreciation


At 1 January 2024
5,064



At 31 December 2024

5,064



Net book value



At 31 December 2024
-



At 31 December 2023
-


5.


Debtors

2024
As restated 2023
£
£


Amounts owed by group undertakings
68,482
140,714

Other debtors
1,687
1,687

Other taxation
14,335
32,431

84,504
174,832


The prior year other debtors have been restated from £3,765 to £1,687 after a reclassification of £2,078 and the prior year other taxation has been restated from Nil to £32,431 after a reclassification of £2,078 and the impact of prior year adjustment of £30,353 as explained in note 7.

Page 4

 


EBZ SYSTEC UK LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
As restated
2023
£
£

Trade creditors
7,113
2,382

Corporation tax
9,786
14,699

Other creditors
1,714
698

Accruals
37,231
28,376

55,844
46,155



7.


Prior year adjustment

The details of the correction of a prior period error are given below:
The following adjustments have been made due to an error in accounting for the employment allowance available to the company in the prior years. 
ii) Cost of sales for the year 2023 have reduced from £174,535 to £169,535 after an adjustment of £5,000.
iii) The tax charge for the year 2023 has increased from £2,061 to £3,227 after an adjustment of £1,166. 
iii) Debtors at 31 December 2023 have increased from £144,479 to £174,832 after an adjustment for £30,353.
iv) Creditors at 31 December 2023 have increased from £39,076 to £46,155 after an adjustment of £7,079.
The overall impact on retained earnings and net assets at 31 December 2022 after the adjustments totalling £19,441 has meant an increase from £94,056 to £113,497 and from £144,056 to £163,497 respectively. 
The overall impact on retained earnings and net assets at 31 December 2023 after the adjustments totalling £23,274 has meant an increase from £99,381 to £122,655 and from £149,381 to £172,655 respectively.


8.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
8,142
10,032

Later than 1 year and not later than 5 years
6,886
15,029

15,028
25,061


9.


Parent company

EBZ International GmbH, a company incorporated in Germany, is the intermediate parent company. The ultimate parent company is EBZ SE. The smallest and largest group for which consolidated financial statements are drawn up is EBZ SE. The intermediate and ultimate parent company's registered office is Bleichstrabe, 88212 Ravensburg, Germany.

Page 5

 


EBZ SYSTEC UK LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 17 April 2025 by Hezelina Hashim (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 6