REGISTERED NUMBER: 05165147 (England and Wales)

Gruber UK Limited

Financial Statements for the Year Ended 27 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Herr W L Weber

SECRETARY:

D Martindale

REGISTERED OFFICE:

Britannia Road

Goole

East Yorkshire

DN14 6ET

REGISTERED NUMBER:

05165147 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

185,540

256,820

185,540

256,820

CURRENT ASSETS

Debtors

6

373,453

144,772

Cash at bank and in hand

554

108,334

374,007

253,106

CREDITORS

Amounts falling due within one year

7

176,180

177,599

NET CURRENT ASSETS

197,827

75,507

TOTAL ASSETS LESS CURRENT LIABILITIES

383,367

332,327

PROVISIONS FOR LIABILITIES

13,233

14,403

NET ASSETS

370,134

317,924

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

370,133

317,923

SHAREHOLDERS' FUNDS

370,134

317,924

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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2025 and were signed by:

Herr W L Weber - Director

1.	STATUTORY INFORMATION

Gruber 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.

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.

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

Going Concern

The financial statements have been prepared on the going concern basis. In arriving at this conclusion, the Directors have reviewed the latest available financial information relating to the company's post balance sheet trading and forecasts for the period to September 2025. The Directors have also considered any factors which may impact the future trading performance and the cash flow available to the company through this going concern assessment period. The company's revenue is earned through group wide contracts. As such, it relies on its parent company to continue to provide these revenues. A parental support letter has been obtained to confirm this will continue through the going concern assessment period. Having considered all relevant information, the Directors have concluded that that the company will continue to have sufficient cash resources available to meet its liabilities as they fall due. Consequently, the going concern basis of accounting has continued to be adopted.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from rendering of services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the proportion of costs to date compared to total expected costs.

When the outcome cannot be measured reliably, turnover is recognised only to the extent of the expense recognised that are recoverable.

Leases

Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Intangible assets - goodwill

Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. The period chosen for writing off goodwill is 4 years. Provision is made for any impairment.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Land and buildings

- 5% on cost

Plant and machinery etc

- 20%, 25% and 33% on cost

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and are receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Pension costs and other post-retirement benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for the service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2023 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 28 December 2023

and 27 December 2024

30,000

AMORTISATION

At 28 December 2023

and 27 December 2024

30,000

NET BOOK VALUE

At 27 December 2024

-

At 27 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 28 December 2023

221,004

809,056

1,030,060

Additions

-

16,016

16,016

Disposals

-

(8,004

)

(8,004

)

At 27 December 2024

221,004

817,068

1,038,072

DEPRECIATION

At 28 December 2023

111,317

661,923

773,240

Charge for year

11,050

76,246

87,296

Eliminated on disposal

-

(8,004

)

(8,004

)

At 27 December 2024

122,367

730,165

852,532

NET BOOK VALUE

At 27 December 2024

98,637

86,903

185,540

At 27 December 2023

109,687

147,133

256,820

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

906

906

Amounts owed by group undertakings

221,101

37,125

Other debtors

151,446

106,741

373,453

144,772

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

1,799

-

Trade creditors

93,884

97,453

Taxation and social security

43,826

38,267

Other creditors

36,671

41,879

176,180

177,599

8.	CALLED UP SHARE CAPITAL

The share capital of £1 (2023: £1) is allotted, called up and fully paid.

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

The Report of the Auditors was unqualified.

Matthew Fox FCCA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

10.	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.

The controlling party is K M Richter and A K Richter.

The company is incorporated in Germany. The head office address is:

Manforter Str. 16

51063 Köln