REGISTERED NUMBER: 12881478 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Expalum UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A J Mackie

D Percy

N J Watkins

REGISTERED OFFICE:

Harlech House

Hayes Road

Sully

Penarth

Vale of Glamorgan

CF64 5RZ

REGISTERED NUMBER:

12881478 (England and Wales)

AUDITORS:

DHB Accountants Limited

Chartered Accountants

Statutory Auditors

110 Whitchurch Road

Cardiff

CF14 3LY

CURRENT ASSETS

Stocks

-

26,725

Debtors

4

255,409

149,003

Cash at bank

175,592

135,448

431,001

311,176

CREDITORS

Amounts falling due within one year

5

324,089

206,235

NET CURRENT ASSETS

106,912

104,941

TOTAL ASSETS LESS CURRENT LIABILITIES

106,912

104,941

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

106,812

104,841

106,912

104,941

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 5 December 2025 and were signed on its behalf by:

A J Mackie - Director

1.	STATUTORY INFORMATION

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

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

192,523

146,117

Other debtors

62,886

2,886

255,409

149,003

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

261,339

175,053

Taxation and social security

38,600

28,682

Other creditors

24,150

2,500

324,089

206,235

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

The Report of the Auditors was unqualified.

Stephen Horrigan FCA (Senior Statutory Auditor)

for and on behalf of DHB Accountants Limited

7.	RELATED PARTY DISCLOSURES

The company shares premises and overheads with other members of the same group and costs are allocated from time to time on an agreed basis.

Included in other debtors is an amount of £60,000 due from a company within the same group. Recharged costs were incurred with group companies amounting to £49,826 (2024: £49,376). Trade creditors includes £10,398 (2024: £29,030) due to group companies and other creditors £21,650 (2024:£0).

In the opinion of the director these transactions are entered into at arms length.

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Door Maintenance Group Limited, a company incorporated in England and Wales and whose details can be obtained from the Registrar of Companies. The ultimate controlling parties of the company are the shareholders of the holding company.