REGISTERED NUMBER: 00645201 (England and Wales)

BAUMER LIMITED

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

6

DIRECTORS:

Herr S Bruno

Mr J Sumner

SECRETARY:

Mr J Sumner

REGISTERED OFFICE:

33-36 Shrivenham Hundred Business Park

Majors Road

Watchfield

SWINDON

Wiltshire

SN6 8TZ

REGISTERED NUMBER:

00645201 (England and Wales)

AUDITORS:

Morris Owen

Statutory Auditors

43-45 Devizes Road

SWINDON

Wiltshire

SN1 4BG

BANKERS:

Barclays Bank Plc

28 Regent Street

SWINDON

Wiltshire

SN1 1QB

SOLICITORS:

Gardner Leader

Hardwick House

Prospect Place

SWINDON

Wiltshire

SN1 3LJ

FIXED ASSETS

Property, plant and equipment

4

158,564

169,366

CURRENT ASSETS

Inventories

170,177

192,958

Debtors

5

869,493

733,582

Cash at bank

1,836,831

1,611,444

2,876,501

2,537,984

CREDITORS

Amounts falling due within one year

6

493,601

381,369

NET CURRENT ASSETS

2,382,900

2,156,615

TOTAL ASSETS LESS CURRENT LIABILITIES

2,541,464

2,325,981

PROVISIONS FOR LIABILITIES

6,503

7,135

NET ASSETS

2,534,961

2,318,846

CAPITAL AND RESERVES

Called up share capital

8

4,000

4,000

Retained earnings

9

2,530,961

2,314,846

SHAREHOLDERS' FUNDS

2,534,961

2,318,846

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th November 2025 and were signed on its behalf by:

Herr S Bruno - Director

1.	STATUTORY INFORMATION

Baumer Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

00645201

Registered office:

33-36 Shrivenham Hundred Business Park

Majors Road

Watchfield

SWINDON

Wiltshire

SN6 8TZ

The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest pound.

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 as stated in Section 33 Related Party Disclosure paragraph 33.7.

Significant judgements and estimates

In preparing these financial statements, the directors have made the following judgements:

- Determine whether leases entered into by the company as a lessee are operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

- Determine the period of useful economic life and any residual value of all tangible fixed assets order to write off the value of each asset over that period.

- Determine an appropriate provision for bad and doubtful debts by assessing the recoverability of all balances on a balance by balance basis.

- Determine an appropriate provision for obsolete and slow moving stocks by assessing the net realisable value of all stock lines on a line by line basis.

Revenue recognition

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

Revenue is recognised when the goods are despatched.

Tangible fixed assets

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

Leasehold property

-

2% on cost

Fixtures and fittings

-

33% on cost and 20% on cost

Computer equipment

-

33% on cost and 20% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term creditors are measured at transaction price, less any impairment. Other financial liabilities , including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 statement of financial position 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 16 (2024 - 15 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Leasehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1st October 2024

415,021

89,676

87,573

592,270

Additions

-

8,961

8,445

17,406

Reclassification/transfer

-

(905

)

(16,123

)

(17,028

)

At 30th September 2025

415,021

97,732

79,895

592,648

DEPRECIATION

At 1st October 2024

277,083

80,521

65,300

422,904

Charge for year

7,754

7,548

12,907

28,209

Reclassification/transfer

-

(3,385

)

(13,644

)

(17,029

)

At 30th September 2025

284,837

84,684

64,563

434,084

NET BOOK VALUE

At 30th September 2025

130,184

13,048

15,332

158,564

At 30th September 2024

137,938

9,155

22,273

169,366

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

831,493

692,710

Prepayments and accrued income

38,000

40,872

869,493

733,582

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

31,101

21,598

Amounts owed to group undertakings

41,534

55,771

Corporation tax

37,405

39,339

Social security and other taxes

22,880

38,851

VAT

176,875

144,893

Other creditors

32,568

51,220

Accruals and deferred income

151,238

29,697

493,601

381,369

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

56,304

53,456

Between one and five years

47,173

58,171

In more than five years

382,800

383,200

486,277

494,827

Included within the above is ground rent of £384,800 (2024: £385,200) payable over the next 962 years (2024: 963 years) at £400 per annum.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,000

Ordinary

£1

2,000

2,000

2,000

Deferred

£1

2,000

2,000

4,000

4,000

9.

RESERVES

Retained

earnings

£

At 1st October 2024

2,314,846

Profit for the year

216,115

At 30th September 2025

2,530,961

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

The Report of the Auditors was unqualified.

Mr Alan John Barlow (Senior Statutory Auditor)

for and on behalf of Morris Owen

11.	ULTIMATE CONTROLLING PARTY

Baumer Holding AG (incorporated in Switzerland) is the company's immediate and ultimate parent company.

The address from where financial statements can be obtained is;

Hummelstrasse 17

CH-8500 Frauenfeld

Switzerland

12.	CONTINGENCIES

The bank has given a duty deferment bond to HM Revenue & Customs on behalf of the company for £80,000 dated 12th September 1997.

The bank also holds as security over the assets of the company, a debenture on bank form dated 2nd September 1997, should the deferment bond be exercised.