REGISTERED NUMBER: 01900796 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

REKERS (U.K.) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Foppe

A Foppe

SECRETARY:

C Driever

REGISTERED OFFICE:

23 Lagrange

Lichfield Road Industrial Estate

Tamworth

Staffordshire

B79 7XD

REGISTERED NUMBER:

01900796 (England and Wales)

AUDITORS:

Prime

Chartered Accountants

Statutory Auditor

161 Newhall Street

Birmingham

B3 1SW

FIXED ASSETS

Tangible assets

4

-

150

CURRENT ASSETS

Stocks

228,495

236,957

Debtors

5

235,899

273,121

Cash at bank and in hand

1,367,738

1,187,515

1,832,132

1,697,593

CREDITORS

Amounts falling due within one year

6

277,799

309,682

NET CURRENT ASSETS

1,554,333

1,387,911

TOTAL ASSETS LESS CURRENT LIABILITIES

1,554,333

1,388,061

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

1,534,333

1,368,061

1,554,333

1,388,061

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 29 September 2025 and were signed on its behalf by:

N Foppe - Director

A Foppe - Director

1.	STATUTORY INFORMATION

Rekers (U.K.) 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.	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.

Related party exemption

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.

Turnover

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

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

Improvements to property

-

4 years straight line

Fixtures and fittings

-

10% on cost

Motor vehicles

-

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.

Current 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

5,844

24,438

5,825

36,107

DEPRECIATION

At 1 January 2024

5,844

24,288

5,825

35,957

Charge for year

-

150

-

150

At 31 December 2024

5,844

24,438

5,825

36,107

NET BOOK VALUE

At 31 December 2024

-

-

-

-

At 31 December 2023

-

150

-

150

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

233,316

269,725

Other debtors

2,583

3,396

235,899

273,121

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

9,497

8,464

Amounts owed to group undertakings

156,762

195,111

Taxation and social security

102,340

96,142

Other creditors

9,200

9,965

277,799

309,682

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

The Report of the Auditors was unqualified.

Jeremy Kitson BA FCA (Senior Statutory Auditor)

for and on behalf of Prime

8.	ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking and ultimate holding company is Rekers GmbH, a company incorporated in Germany, and registered office Gerhard-Rekers-Str.1, D-48480, Spelle, Germany.