REGISTERED NUMBER: 07432730

Financial Statements for the Year Ended 30 September 2025

for

Sukup Europe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs M Clemmensen

H H K Hansen

J E Iversen

J E Statt

REGISTERED OFFICE:

823 Salisbury House,

29 Finsbury Circus

London

EC2M 5QQ

REGISTERED NUMBER:

07432730

AUDITORS:

Krogh & Partners Limited, (Statutory Auditor)

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

FIXED ASSETS

Tangible assets

4

-

-

CURRENT ASSETS

Debtors

5

18,259

25,224

Cash at bank

54,614

17,321

72,873

42,545

CREDITORS

Amounts falling due within one year

6

32,562

24,986

NET CURRENT ASSETS

40,311

17,559

TOTAL ASSETS LESS CURRENT LIABILITIES

40,311

17,559

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

40,310

17,558

SHAREHOLDERS' FUNDS

40,311

17,559

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 3 November 2025 and were signed on its behalf by:

Mrs M Clemmensen - Director

1.	STATUTORY INFORMATION

Sukup Europe 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.

Turnover

Turnover represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing work in progress and trade debtors balances.

Cost of sales

Cost of sales comprises goods consumed in the financial year measured at cost.

Administrative expenses

Administrative expenses include expenses relating to the Entity's ordinary activities, including expenses for

premises, stationery and office supplies, marketing costs, etc. This item also includes writedowns of debtors recognised in current assets.

Staff costs

Staff costs comprise wages and salaries, and social security contributions, pension contributions, etc. for entity staff.

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.

Interest and similar income and charges

Interest and similar income and charges are recognised in the profit and loss account over the term of such instruments at a constant rate on the carrying amount.

Tangible fixed assets

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

Plant and equipment

50% on cost and 25% on cost

Fixtures and fittings

25% on cost

Motor vehicles

33% on cost

Office equipment

25% on cost

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.

Debtors

Debtors are valued individually and there are made provision according to this valuation.

Cash at bank and in hand

Cash at bank and in hand includes cash holdings and bank deposits.

Creditors

Creditors are carried at payment or settlement amounts. Where the time value of money is material, creditors are carried at amortized cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

37,134

Disposals

(37,134

)

At 30 September 2025

-

DEPRECIATION

At 1 October 2024

37,134

Eliminated on disposal

(37,134

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

9,901

Amounts owed by group undertakings

8,376

-

Other debtors

2,435

-

Deferred tax asset

1,322

6,659

Prepayments

5,126

7,664

17,259

24,224

Amounts falling due after more than one year:

Deposit

1,000

1,000

Aggregate amounts

18,259

25,224

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

65

2,132

Social security and other taxes

1,866

1,761

VAT

3,635

14,426

Accruals and deferred income

26,996

6,667

32,562

24,986

7.	LEASING AGREEMENTS

At 30 September 2025, the company had total commitments under non-cancellable operating leases of £ 1,416 (2024: £1,352).

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

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

The Report of the Auditors was unqualified.

John Lindegaard (Senior Statutory Auditor)

for and on behalf of Krogh & Partners Limited, (Statutory Auditor)

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.

11.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is Sukup Europe A/S (incorporated in Denmark).

Sukup Europe A/S is the smallest group to consolidate these financial statements and copies can be obtained from:

Sukup Europe A/S

Mimersvej 5

8722 Hedensted

Denmark