Robot-Coupe (UK) Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—5

1. General Information

Robot-Coupe (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01393429 . The registered office is 2 Fleming Way, Worton Road, Isleworth, Middlesex, TW7 6EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods presented.

2.3. Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over the remaining term of the lease
Plant & Machinery	25% on cost and 20% on cost
Motor Vehicles	33% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and investments in non-puttable ordinary shares.

Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

Other financial assets

Other financial assets are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in the profit and loss account, except that investments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss account, are assessed for indicators of impairment at each reporting end date.

Other financial liabilities

Other financial liabilities, including debt instruments that do not meet the definition of a basic financial instrument, are measured at fair value through profit and loss account.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and aremeasured subsequently at amortised cost using the effective interest method.

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Robot-Coupe (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

2.10. Leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2023: 14)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 January 2024	223,318	334,237	148,744	706,299
Additions	-	12,595	148,229	160,824
Disposals	-	(850 )	(42,835 )	(43,685 )

As at 31 December 2024	223,318	345,982	254,138	823,438

Depreciation
As at 1 January 2024	223,318	295,936	84,132	603,386
Provided during the period	-	21,675	49,713	71,388
Disposals	-	(195 )	(16,709 )	(16,904 )

As at 31 December 2024	223,318	317,416	117,136	657,870

...CONTINUED

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Robot-Coupe (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024	-	28,566	137,002	165,568

As at 1 January 2024	-	38,301	64,612	102,913

5. Stocks

	2024	2023
	£	£
Finished goods	1,350,625	1,584,944

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	1,347,618	1,046,503
Other debtors	310,220	147,755

	1,657,838	1,194,258

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	51,744	21,007
Amounts owed to group undertakings	518,755	1,702
Other creditors	1,075,070	322,615
Taxation and social security	604,682	522,770

	2,250,251	868,094

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	10,000	10,000

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2024	2023
	£	£
Not later than one year	145,000	-
Later than one year and not later than five years	435,000	-

	580,000	-

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Robot-Coupe (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Edmund Cotterell	45,271	-	30,000	-	15,271

Interest has been charged on overdrawn directors loan accounts at the approved HM Revenue & Customs rate.

11. Ultimate Controlling Party

The company's ultimate controlling party is Ardian Buyout Fund VII B S.L.P of 20 Place Vendome, Paris, 75001, France.

12. Audit Information

The auditor's report on the accounts of Robot-Coupe (UK) Limited for the year ended 31 December 2024 was unqualified.

The auditor's report was signed by Frank Harling (Senior Statutory Auditor) for and on behalf of Ward Williams Limited , Statutory Auditor.

Ward Williams Limited

Chartered Accountants and Statutory Auditors

Belgrave House

39-43 Monument Hill

Weybridge, Surrey

KT13 8RN

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		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		165,568		102,913

			165,568		102,913
CURRENT ASSETS
Stocks	5	1,350,625		1,584,944
Debtors	6	1,657,838		1,194,258
Cash at bank and in hand		924,549		1,218,168

		3,933,012		3,997,370
Creditors: Amounts Falling Due Within One Year	7	(2,250,251 )		(868,094 )

NET CURRENT ASSETS (LIABILITIES)			1,682,761		3,129,276

TOTAL ASSETS LESS CURRENT LIABILITIES			1,848,329		3,232,189

NET ASSETS			1,848,329		3,232,189

CAPITAL AND RESERVES
Called up share capital	8		10,000		10,000
Income Statement			1,838,329		3,222,189

SHAREHOLDERS' FUNDS			1,848,329		3,232,189