REGISTERED NUMBER: 15596741 (England and Wales)

Financial Statements

for the Period 27 March 2024 to 31 March 2025

for

KLOTZ AIS UK Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

P Klotz

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

REGISTERED NUMBER:

15596741 (England and Wales)

AUDITORS:

GREGORY WILDMAN

Chartered Accountants

Statutory Auditors

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Tangible assets

4

1,174

CURRENT ASSETS

Stocks

5

30,609

Debtors

6

62,852

Cash at bank

4,662

98,123

CREDITORS

Amounts falling due within one year

7

145,755

NET CURRENT LIABILITIES

(47,632

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(46,458

)

CAPITAL AND RESERVES

Called up share capital

9

10,100

Retained earnings

(56,558

)

SHAREHOLDERS' FUNDS

(46,458

)

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 17 December 2025 and were signed by:

P Klotz - Director

1.	STATUTORY INFORMATION

KLOTZ AIS 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.

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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

The Company operates within the United Kingdom.

Revenue recognition

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. The following criteria must be met before revenue is recognised:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all property, plant and equipment, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery - Reducing balance over 4 years

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Net realisable value is based on the estimated selling price less any further costs expected to be incurred to completion and disposal.

Taxation

Taxation for the period 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 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 period 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

Transactions in foreign currencies are initially recorded in the company's functional currency by applying the spot exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

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.

The company operated a defined contribution pension scheme for the benefits of its employees. The pension cost charged for the period represents contributions payable by the company to the scheme and amounts to £770.

Going concern

The accounts have been prepared on a going concern basis which assumes the continued financial support of the company's ultimate parent undertaking, KLOTZ AIS GmbH. KLOTZ AIS GmbH has confirmed its commitment to continue its financial support of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

1,408

At 31 March 2025

1,408

DEPRECIATION

Charge for period

234

At 31 March 2025

234

NET BOOK VALUE

At 31 March 2025

1,174

5.

STOCKS

£

Stocks

30,609

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

45,055

Other debtors

1,436

Deferred tax asset

13,096

Prepayments

3,265

62,852

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

2,260

Amounts owed to group undertakings

124,481

Social security and other taxes

4,996

VAT

4,943

Other creditors

1,400

Accrued expenses

7,675

145,755

8.	LEASING AGREEMENTS

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

£

Within one year

16,800

Between one and five years

29,400

46,200

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

10,100

Ordinary

£1

10,100

10,100 Ordinary shares of £1 were issued during the period for cash of £ 10,100 .

Each share is entitled to one vote in any circumstances. Each share has equal rights to dividends. Each share is entitled to participate in a distribution arising from a winding up of the company. The shares are not redeemable.

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

The Report of the Auditors was unqualified.

Helen Jones FCA (Senior Statutory Auditor)

for and on behalf of GREGORY WILDMAN

11.	RELATED PARTY DISCLOSURES

In accordance with FRS 102, the company claims exemption from disclosing transactions with other group entities, where the company is a fully-owned subsidiary.

During the year the company paid £100 to the UK director's son for sub contracting work.

12.	ULTIMATE CONTROLLING PARTY

The directors consider that the ultimate controlling party is Klotz AIS GmbH, a company registered in Germany.

The consolidated financial statements of Klotz AIS GmbH are publicly available and can obtained from:

KLOTZ AIS GmbH

Johann-Sebastian-Bach-Str. 36

85591 Vaterstetten / München

Germany

13.	KEY MANAGEMENT PERSONNEL

All directors who have authority and responsibility for planning, directing and controlling the activities of the company are considered to be key management personnel. Total salary in respect of these individuals is £32,200, total remuneration in respect of these individuals is £32,970.