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REGISTERED NUMBER: 01941520 (England and Wales)















Financial Statements for the Year Ended 31 December 2024

for

Roemheld (UK) Limited

Roemheld (UK) Limited (Registered number: 01941520)






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 3


Roemheld (UK) Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: N H Hanke
A Lotz
D Rowell



REGISTERED OFFICE: Unit 9, B Village, Endeavour Park
Baker Road
Nelson Park West
Cramlington
Northumberland
NE23 1XA



REGISTERED NUMBER: 01941520 (England and Wales)



AUDITORS: Collett Hulance Accountants Limited
Chartered Certified Accountants
and Registered Auditor
40 Kimbolton Road
Bedford
Bedfordshire
MK40 2NR



BANKERS: Natwest Bank plc
81 High Street
Bedford
MK40 1YN



ACCOUNTANTS: Thompsons Accountancy Services Limited
Chartered Accountants
Grove House
1 Grove Place
Bedford
Bedfordshire
MK40 3JJ

Roemheld (UK) Limited (Registered number: 01941520)

Statement of Financial Position
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 3,029 3,339

CURRENT ASSETS
Stocks 115,914 114,620
Debtors 6 286,137 231,690
Cash at bank and in hand 649,837 1,134,549
1,051,888 1,480,859
CREDITORS
Amounts falling due within one year 7 220,798 310,524
NET CURRENT ASSETS 831,090 1,170,335
TOTAL ASSETS LESS CURRENT
LIABILITIES

834,119

1,173,674

PROVISIONS FOR LIABILITIES - 739
NET ASSETS 834,119 1,172,935

CAPITAL AND RESERVES
Called up share capital 160,000 160,000
Share premium 250,000 250,000
Retained earnings 424,119 762,935
SHAREHOLDERS' FUNDS 834,119 1,172,935

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2025 and were signed on its behalf by:





D Rowell - Director


Roemheld (UK) Limited (Registered number: 01941520)

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

1. STATUTORY INFORMATION

Roemheld (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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported, These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and office equipment - at varying rates 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 Statement of Income and Retained Earnings, 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.


Roemheld (UK) Limited (Registered number: 01941520)

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

3. 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

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 (2023 - 6 ) .

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and
office
equipment
£   
COST
At 1 January 2024 20,421
Additions 1,443
At 31 December 2024 21,864
DEPRECIATION
At 1 January 2024 17,082
Charge for year 1,753
At 31 December 2024 18,835
NET BOOK VALUE
At 31 December 2024 3,029
At 31 December 2023 3,339

Roemheld (UK) Limited (Registered number: 01941520)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 245,971 172,269
Other debtors 20 -
Prepayments and accrued income 40,146 59,421
286,137 231,690

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 21,252 12,001
Trade creditors - group 119,639 131,527
Tax - 30,353
Social security and other taxes - 5,348
VAT 66,742 53,656
Other creditors 5,379 21,296
Accrued expenses 7,786 56,343
220,798 310,524

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

The Report of the Auditors was unqualified.

Andrew Robert Upton FCCA (Senior Statutory Auditor)
for and on behalf of Collett Hulance Accountants Limited

The Auditors' Report was signed on 25th March 2025.

9. GUARANTEES AND OTHER FINANCIAL COMMITMENTS

The total amount of commitments, guarantees and contingencies is £39,108 (2023 £25.969)

10. ULTIMATE CONTROLLING PARTY

The company's parent and ultimate controlling party is Matthias Ehrhardt GmbH, whose registered office and principal place of business is Römheldstrasse 1-5, 35321 Laubach, Germany.