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REGISTERED NUMBER: 01481122 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Ziegra Ice Machines (UK) Limited

Ziegra Ice Machines (UK) Limited (Registered number: 01481122)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Ziegra Ice Machines (UK) Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: J Von Rohr
G Clarke





SECRETARY: G Clarke





REGISTERED OFFICE: Unit 2 Phoenix Court
Hammond Avenue
Whitehill Industrial Estate
Stockport
Cheshire
SK4 1PQ





REGISTERED NUMBER: 01481122 (England and Wales)





ACCOUNTANTS: N J Grindrod & Co Limited
First Floor
Sovereign House
Barehill Street
Littleborough
Lancashire
OL15 9BL

Ziegra Ice Machines (UK) Limited (Registered number: 01481122)

Statement of Financial Position
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 171,103 179,196

CURRENT ASSETS
Inventories 143,594 155,020
Debtors 5 147,494 188,335
Cash at bank and in hand 585,873 531,814
876,961 875,169
CREDITORS
Amounts falling due within one year 6 297,450 285,014
NET CURRENT ASSETS 579,511 590,155
TOTAL ASSETS LESS CURRENT
LIABILITIES

750,614

769,351

PROVISIONS FOR LIABILITIES 7 38,855 37,747
NET ASSETS 711,759 731,604

CAPITAL AND RESERVES
Called up share capital 8 20,000 20,000
Capital redemption reserve 9 4,000 4,000
Retained earnings 9 687,759 707,604
SHAREHOLDERS' FUNDS 711,759 731,604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Ziegra Ice Machines (UK) Limited (Registered number: 01481122)

Statement of Financial Position - continued
31 December 2024


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 10 February 2025 and were signed on its behalf by:




G Clarke - Director



J Von Rohr - Director


Ziegra Ice Machines (UK) Limited (Registered number: 01481122)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Ziegra Ice Machines (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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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.


Ziegra Ice Machines (UK) Limited (Registered number: 01481122)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2024 42,185 301,487 46,331 155,609 545,612
Additions - 450 690 31,797 32,937
Disposals - (8,049 ) (1,270 ) - (9,319 )
At 31 December 2024 42,185 293,888 45,751 187,406 569,230
DEPRECIATION
At 1 January 2024 35,142 194,044 37,895 99,335 366,416
Charge for year 776 10,576 2,156 20,695 34,203
Eliminated on disposal - (1,276 ) (1,216 ) - (2,492 )
At 31 December 2024 35,918 203,344 38,835 120,030 398,127
NET BOOK VALUE
At 31 December 2024 6,267 90,544 6,916 67,376 171,103
At 31 December 2023 7,043 107,443 8,436 56,274 179,196

Ziegra Ice Machines (UK) Limited (Registered number: 01481122)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 125,084 97,242
Amounts owed by group undertakings - 70,044
Other debtors 22,410 21,049
147,494 188,335

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 29,675 22,786
Amounts owed to group undertakings 7,347 -
Taxation and social security 89,534 118,664
Other creditors 170,894 143,564
297,450 285,014

7. PROVISIONS FOR LIABILITIES
31.12.24 31.12.23
£    £   
Deferred tax 38,855 37,747

Deferred
tax
£   
Balance at 1 January 2024 37,747
Charge to Income Statement during year 1,108
Balance at 31 December 2024 38,855

Ziegra Ice Machines (UK) Limited (Registered number: 01481122)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
16,000 A Ordinary £1 16,000 17,000
3,000 C Ordinary £1 3,000 3,000
500 D Ordinary £1 500 -
(31.12.23 -
NIL)
500 E Ordinary £1 500 -
(31.12.23 -
NIL)
20,000 20,000

Allotted and issued:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
500 D Ordinary £1 500 -
(31.12.23 -
NIL)
500 E Ordinary £1 500 -
(31.12.23 -
NIL)
1,000 -

9. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 January 2024 707,604 4,000 711,604
Profit for the year 135,303 135,303
Dividends (155,148 ) (155,148 )
At 31 December 2024 687,759 4,000 691,759

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ziegra Eismaschinen GmbH & Co.