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REGISTERED NUMBER: 05975336 (England and Wales)










Luebbering (UK) Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2024






Luebbering (UK) Ltd (Registered number: 05975336)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Luebbering (UK) Ltd

Company Information
for the year ended 31 December 2024







DIRECTORS: Mr A Lubbering
Mr A Wiemann
Mr S Leverington





REGISTERED OFFICE: Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN





REGISTERED NUMBER: 05975336 (England and Wales)





ACCOUNTANTS: Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN

Luebbering (UK) Ltd (Registered number: 05975336)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 158,904 186,834

CURRENT ASSETS
Stocks 210,000 168,797
Debtors 5 2,048,518 931,947
Cash at bank and in hand 763,309 780,501
3,021,827 1,881,245
CREDITORS
Amounts falling due within one year 6 1,437,712 359,585
NET CURRENT ASSETS 1,584,115 1,521,660
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,743,019

1,708,494

CREDITORS
Amounts falling due after more than one
year

7

(39,191

)

(46,108

)

PROVISIONS FOR LIABILITIES (14,568 ) (18,905 )
NET ASSETS 1,689,260 1,643,481

CAPITAL AND RESERVES
Called up share capital 50,000 50,000
Retained earnings 1,639,260 1,593,481
SHAREHOLDERS' FUNDS 1,689,260 1,643,481

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.

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 21 July 2025 and were signed on its behalf by:





Mr S Leverington - Director


Luebbering (UK) Ltd (Registered number: 05975336)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Luebbering (UK) 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. 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
Turnover 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 etc - 25% on cost and 20% on reducing balance

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.

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 8 (2023 - 8 ) .

Luebbering (UK) Ltd (Registered number: 05975336)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 356,017
Additions 7,930
At 31 December 2024 363,947
DEPRECIATION
At 1 January 2024 169,183
Charge for year 35,860
At 31 December 2024 205,043
NET BOOK VALUE
At 31 December 2024 158,904
At 31 December 2023 186,834

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,035,263 918,471
Other debtors 13,255 13,476
2,048,518 931,947

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,095,011 182,551
Amounts owed to group undertakings 5,125 5,125
Taxation and social security 305,723 143,172
Other creditors 31,853 28,737
1,437,712 359,585

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 39,191 46,108

8. RELATED PARTY DISCLOSURES

During the year the company purchased goods from it's parent company Johannes Luebbering GMBH.
The price was determind on an arms length basis.

The total value of goods purchased was £1,957,887 (2023 - £891,582).

The balance owed to Johannes Luebbering GMBH at the year end was £1,080,291 (2023 - £171,440).