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REGISTERED NUMBER: 05103545 (England)















Financial Statements

for the Year Ended 31 December 2024

for

Bredent U.K. Limited

Bredent U.K. Limited (Registered number: 05103545)

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


Bredent U.K. Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: S C Denman
W M Lechner



REGISTERED OFFICE: Unit 17
Tapton Innovation Centre
Brimington Road
Chesterfield
S41 0TZ



REGISTERED NUMBER: 05103545 (England)



SENIOR STATUTORY AUDITOR: Caroline Peverett BA FCA



AUDITORS: Tuerner Audit Limited
Bridge House
Old Grantham Road
Whatton
Nottingham
NG13 9FG

Bredent U.K. Limited (Registered number: 05103545)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 6,641 -
Tangible assets 6 18,658 20,508
25,299 20,508

CURRENT ASSETS
Stocks 555,964 451,760
Debtors 7 483,778 688,820
Cash at bank and in hand 278,614 274,590
1,318,356 1,415,170
CREDITORS
Amounts falling due within one year 8 293,101 269,768
NET CURRENT ASSETS 1,025,255 1,145,402
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,050,554

1,165,910

CREDITORS
Amounts falling due after more than one
year

9

1,019,703

1,147,711
NET ASSETS 30,851 18,199

CAPITAL AND RESERVES
Called up share capital 11 10,000 10,000
Retained earnings 20,851 8,199
SHAREHOLDERS' FUNDS 30,851 18,199

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 28 August 2025 and were signed on its behalf by:





S C Denman - Director


Bredent U.K. Limited (Registered number: 05103545)

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


1. STATUTORY INFORMATION

Bredent U.K. Limited is a private company, limited by shares , registered in England. 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.

The financial statements have been prepared under the going concern concept due to the fact that the company has the continued support of the group. The director has been given assurances that this support will continue for the foreseeable future.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes for goods sold.
Turnover is recognised upon delivery of the goods to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development are being amortised evenly over their estimated useful life of three years.

Computer software is being amortised evenly over its estimated useful life of three years.

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 - 33% on reducing balance, 20% on reducing balance and 15% 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.


Bredent U.K. Limited (Registered number: 05103545)

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 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 commitments
Rentals paid under operating leases are charged to profit and 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 10 (2023 - NIL ) .

5. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 January 2024 165,000 50,471 215,471
Additions - 7,700 7,700
At 31 December 2024 165,000 58,171 223,171
AMORTISATION
At 1 January 2024 165,000 50,471 215,471
Charge for year - 1,059 1,059
At 31 December 2024 165,000 51,530 216,530
NET BOOK VALUE
At 31 December 2024 - 6,641 6,641
At 31 December 2023 - - -

Bredent U.K. Limited (Registered number: 05103545)

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


6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 57,668
Additions 2,865
At 31 December 2024 60,533
DEPRECIATION
At 1 January 2024 37,160
Charge for year 4,715
At 31 December 2024 41,875
NET BOOK VALUE
At 31 December 2024 18,658
At 31 December 2023 20,508

7. DEBTORS
31.12.24 31.12.23
£    £   
Amounts falling due within one year:
Trade debtors 331,937 293,141
Amounts owed by group undertakings 85,823 352,129
Other debtors 53,504 43,550
471,264 688,820

Amounts falling due after more than one year:
Other debtors 12,514 -

Aggregate amounts 483,778 688,820

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 26,936 19,995
Amounts owed to group undertakings 158,410 234,773
Taxation and social security 86,968 -
Other creditors 20,787 15,000
293,101 269,768

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans 1,019,703 1,147,711

Bredent U.K. Limited (Registered number: 05103545)

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


10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.24 31.12.23
£    £   
Within one year 43,557 20,566
Between one and five years 28,091 11,935
71,648 32,501

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
10,000 Ordinary 1 10,000 10,000

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

The Report of the Auditors was unqualified.

Caroline Peverett BA FCA (Senior Statutory Auditor)
for and on behalf of Tuerner Audit Limited

13. RELATED PARTY DISCLOSURES

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.

14. PARENT COMPANY

The company's parent is Bredent GmbH & Co. KG, registered in Germany. The registered office address is:
Bredent GmbH & Co. KG
Weissenhorner, Strasse 2
89250 Senden
Germany