REGISTERED NUMBER: 09135335 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BRESSER UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T Hofstede

REGISTERED OFFICE:

Suite G3

Eden House

Enterprise Way

Edenbridge

Kent

TN8 6HF

REGISTERED NUMBER:

09135335 (England and Wales)

AUDITORS:

WBD Accountants Limited

Statutory Auditor

Marlbridge House

Enterprise Way

Edenbridge

Kent

TN8 6HF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

312

451

312

451

CURRENT ASSETS

Stocks

30,190

45,528

Debtors

6

173,874

229,060

Cash at bank and in hand

86,248

73,635

290,312

348,223

CREDITORS

Amounts falling due within one year

7

156,046

167,506

NET CURRENT ASSETS

134,266

180,717

TOTAL ASSETS LESS CURRENT LIABILITIES

134,578

181,168

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

134,478

181,068

SHAREHOLDERS' FUNDS

134,578

181,168

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 director and authorised for issue on 1 December 2025 and were signed by:

T Hofstede - Director

1.	STATUTORY INFORMATION

Bresser UK Ltd 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.

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

The turnover shown in the profit and loss accounts represents sales of optical equipment, recognised on an invoice basis. Turnover is net of value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is amortised evenly over its estimated useful life of four years. The useful life of four years was considered to be the most appropriate for these assets.

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

Website development - 25% on cost

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 machinery etc

-

33% 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2023 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

140,000

AMORTISATION

At 1 January 2024

and 31 December 2024

140,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

9,524

DEPRECIATION

At 1 January 2024

9,073

Charge for year

139

At 31 December 2024

9,212

NET BOOK VALUE

At 31 December 2024

312

At 31 December 2023

451

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

147,378

110,004

Amounts owed by group undertakings

-

95,972

Other debtors

26,496

23,084

173,874

229,060

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

29,965

29,591

Amounts owed to group undertakings

68,736

-

Taxation and social security

41,868

90,700

Other creditors

15,477

47,215

156,046

167,506

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

The Report of the Auditors was unqualified.

K G Wood FCCA (Senior Statutory Auditor)

for and on behalf of WBD Accountants Limited

9.	GOING CONCERN AND FINANCIAL SUPPORT

The Company's abilitity to continue as a going concern is dependent upon the continued support of the Company's immediate parent company Bresser GmbH, a company registered in Germany. The directors has no reason to believe that sufficient support will not be provided to allow the company to continue trading for the foreseeable future. Accordingly the directors consider it appropriate to prepare the financial statements on a going concern basis.

The financial statements do not include any adjustment that would result from the withdrawal of this support.