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REGISTERED NUMBER: 03241533 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD.

DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD. (REGISTERED NUMBER: 03241533)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mr G De Temple
Mr J L Waterhouse





SECRETARY: Ms C Wondrak





REGISTERED OFFICE: 6 Cotswold Business Village
London Road
MORETON-IN-MARSH
Gloucestershire
GL56 0JQ





REGISTERED NUMBER: 03241533 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Hillside
Albion Street
Chipping Norton
Oxfordshire
OX7 5BH

DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD. (REGISTERED NUMBER: 03241533)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 804,498 846,352
Investments 6 50,606 50,606
855,104 896,958

CURRENT ASSETS
Stocks 6,449 5,912
Debtors 7 308,941 713,949
Cash at bank and in hand 466,367 170,166
781,757 890,027
CREDITORS
Amounts falling due within one year 8 432,237 438,984
NET CURRENT ASSETS 349,520 451,043
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,204,624

1,348,001

CREDITORS
Amounts falling due after more than one
year

9

(62,527

)

(29,058

)

PROVISIONS FOR LIABILITIES 10 (30,458 ) (31,036 )
NET ASSETS 1,111,639 1,287,907

CAPITAL AND RESERVES
Called up share capital 11 10 10
Share premium 1,575 1,575
Retained earnings 1,110,054 1,286,322
SHAREHOLDERS' FUNDS 1,111,639 1,287,907

DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD. (REGISTERED NUMBER: 03241533)

BALANCE SHEET - continued
31 DECEMBER 2024


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 26 August 2025 and were signed on its behalf by:





Mr J L Waterhouse - Director


DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD. (REGISTERED NUMBER: 03241533)

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

1. STATUTORY INFORMATION

Dekomte De Temple Kompensator-Technik (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.

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.

Preparation of consolidated financial statements
The financial statements contain information about Dekomte De Temple Kompensator-Technik (Uk) Ltd. as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents net invoiced sales of goods and services, 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.
Freehold property - not provided
Improvements to property - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

The directors consider that freehold properties are maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation would not be material and therefore is not charged in the profit and loss account.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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


DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD. (REGISTERED NUMBER: 03241533)

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

3. ACCOUNTING POLICIES - continued
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.

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.

Leasing
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 11 (2023 - 9 ) .

DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD. (REGISTERED NUMBER: 03241533)

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

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 January 2024 681,127 26,585 73,421
Additions - - 4,704
Disposals - - (5,327 )
At 31 December 2024 681,127 26,585 72,798
DEPRECIATION
At 1 January 2024 - 20,262 50,016
Charge for year - 1,981 7,892
Eliminated on disposal - - (3,240 )
At 31 December 2024 - 22,243 54,668
NET BOOK VALUE
At 31 December 2024 681,127 4,342 18,130
At 31 December 2023 681,127 6,323 23,405

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 125,910 160,360 28,441 1,095,844
Additions - - 1,642 6,346
Disposals - (11,000 ) - (16,327 )
At 31 December 2024 125,910 149,360 30,083 1,085,863
DEPRECIATION
At 1 January 2024 118,971 33,101 27,142 249,492
Charge for year 412 31,363 1,451 43,099
Eliminated on disposal - (7,986 ) - (11,226 )
At 31 December 2024 119,383 56,478 28,593 281,365
NET BOOK VALUE
At 31 December 2024 6,527 92,882 1,490 804,498
At 31 December 2023 6,939 127,259 1,299 846,352

DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD. (REGISTERED NUMBER: 03241533)

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

6. FIXED ASSET INVESTMENTS
Share/investments
in group
underakings
£   
COST
At 1 January 2024
and 31 December 2024 50,606
NET BOOK VALUE
At 31 December 2024 50,606
At 31 December 2023 50,606

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Subsidiaries

Dekomte de Temple Kompensator-Technik (S) Pte. Ltd
Registered office: 32 Penjuru Road, Postal, 609136, Singapore
Nature of business: Installation of fabricated products.
%
Class of shares: holding
Ordinary $1 shares 75.50

INTECH Power Services Ltd
Registered office: 6 Cotswold Business Village, London Road, Moreton-in-Marsh,Gloucestershire, GL56 0JQ
Nature of business: Power station supply, service and maintenance.
%
Class of shares: holding
Ordinary 100.00

Intech Engineering Ltd
Registered office: 6 Cotswold Business Village, London Road, Moreton-in-Marsh,Gloucestershire, GL56 0JQ
Nature of business: Manufacture of fabricated products
%
Class of shares: holding
Ordinary A 100.00
Ordinary B 100.00

Associated company

Dekomte De Temple LLC
Registered office:
Nature of business: Expansion joint sales agency
%
Class of shares: holding
Ordinary 45.00

DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK
(UK) LTD. (REGISTERED NUMBER: 03241533)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 67,775 335,721
Amounts owed by group undertakings 232,537 374,945
Other debtors 5,000 -
Prepayments 3,629 3,283
308,941 713,949

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 2,494 2,494
Trade creditors 87,388 115,364
Amounts owed to group undertakings 266,372 214,973
VAT 53,307 27,427
Proposed dividends - 56,000
Accrued expenses 22,676 22,726
432,237 438,984

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 3,118 5,612
Other creditors 59,409 23,446
62,527 29,058

10. PROVISIONS FOR LIABILITIES
31.12.24 31.12.23
£    £   
Deferred tax
Accelerated capital allowances 30,458 31,036

Deferred
tax
£   
Balance at 1 January 2024 31,036
Provided during year (578 )
Balance at 31 December 2024 30,458

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
100 Ordinary 10p 10 10