These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

KOKS Equipment UK Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 7 Daimler Drive, Cowpen Lane Industrial Estate, Billingham, England, TS23 4JD.

In the previous financial period the company had an extended reporting period of 7 July 2022 to 31 December 2023 as this was the first reporting period for this company. Figures for the year ended 31 December 2024 are therefore not entirely comparable with figures for the period ended 31 December 2023.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

KOKS Equipment UK Ltd exhibited a loss of £(257,847) for its financial year to 31 December 2024 with net liabilities and net current liabilities at that date being £(420,535) and £(542,975) respectively.true

Included within these net liability and net current liability figures are £(914,738) of amounts that KOKS Equipment UK Ltd owes to its immediate parent company, ROM B.V.

ROM B.V. has confirmed to KOKS Equipment UK Ltd that ROM B.V. is in a position to provide support to KOKS Equipment UK Ltd for the foreseeable future should this be required to allow KOKS Equipment UK Ltd to meet its obligations.

As such, KOKS Equipment UK Ltd continues to prepare its financial statements on a going concern basis and does not consider there to be any material uncertainties present.

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

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Called up share capital is allotted, issued and fully paid.

The tax expense represents the sum of the tax currently payable and deferred tax. Tax is recognised in the Profit and Loss Account, 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 liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £107,140 (2023: £nil). The figure for 2024 relates to amounts payable under short-term property operating leases. The amount due in the year to 31 December 2025 is circa £21,000.

During the year the immediate parent company was ROM B.V.

The parent of the smallest group of which KOKS Equipment UK Ltd is a member and for which consolidated financial statements are drawn up is KOKS Group Holding B.V., a company incorporated in the Netherlands with a registered office at Diamantweg 1, 1812RC Alkmaar, The Netherlands.