REGISTERED NUMBER: 10886601 (England and Wales)

Boecker UK Limited

Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A Böcker

Mr S Kuck

Mr J McCaugherty

REGISTERED OFFICE:

Bridge House

Old Grantham Road

Whatton

NG13 9FG

REGISTERED NUMBER:

10886601 (England and Wales)

SENIOR STATUTORY AUDITOR:

Caroline Peverett BA FCA

AUDITORS:

Tuerner Audit Limited

Bridge House

Old Grantham Road

Whatton

Nottingham

NG13 9FG

FIXED ASSETS

Tangible assets

5

82,191

118,330

CURRENT ASSETS

Stocks

3,011,827

2,443,730

Debtors

6

935,662

1,217,241

Cash at bank and in hand

911,113

647,702

4,858,602

4,308,673

CREDITORS

Amounts falling due within one year

7

2,792,782

2,659,551

NET CURRENT ASSETS

2,065,820

1,649,122

TOTAL ASSETS LESS CURRENT LIABILITIES

2,148,011

1,767,452

PROVISIONS FOR LIABILITIES

17,076

16,793

NET ASSETS

2,130,935

1,750,659

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

2,130,934

1,750,658

SHAREHOLDERS' FUNDS

2,130,935

1,750,659

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 11 March 2025 and were signed on its behalf by:

Mr J McCaugherty - Director

1.	STATUTORY INFORMATION

Boecker 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.

Turnover

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

Revenue is recognised on completion of the contract for sale transferring the significant risks and rewards of ownership of the goods. Legal title is retained to protect the conceivability of any amounts due and transfers on payment for goods.

Deposits received in advance on orders placed for goods are deferred as creditors until completion of contract for sale.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 25% 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 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

36,278

188,604

224,882

Additions

-

3,000

3,000

Disposals

-

(2,206

)

(2,206

)

At 31 December 2024

36,278

189,398

225,676

DEPRECIATION

At 1 January 2024

22,092

84,460

106,552

Charge for year

3,612

35,526

39,138

Eliminated on disposal

-

(2,205

)

(2,205

)

At 31 December 2024

25,704

117,781

143,485

NET BOOK VALUE

At 31 December 2024

10,574

71,617

82,191

At 31 December 2023

14,186

104,144

118,330

6.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Trade debtors

869,984

1,153,412

Other debtors

55,103

53,254

925,087

1,206,666

Amounts falling due after more than one year:

Other debtors

10,575

10,575

Aggregate amounts

935,662

1,217,241

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

60,901

25,942

Amounts owed to group undertakings

2,083,450

1,552,047

Taxation and social security

351,542

516,605

Other creditors

296,889

564,957

2,792,782

2,659,551

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

58,750

58,750

Between one and five years

107,708

48,960

166,458

107,710

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

1

Ordinary

1

1

1

10.	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

11.	RELATED PARTY DISCLOSURES

The accounts of Boecker UK Limited are consolidated into the group accounts of its parent Boecker GmbH. Boecker GmbH is incorporated in Germany and its address is as follows:

Lippestraße 69-73

59368 Werne

Germany