Company registration number 03964921 (England and Wales)
PROFIL UK LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PROFIL UK LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 8
PROFIL UK LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
21,302
52,240
Current assets
Debtors
6
370,639
312,702
Cash at bank and in hand
30,727
44,067
401,366
356,769
Creditors: amounts falling due within one year
7
(62,456)
(104,271)
Net current assets
338,910
252,498
Total assets less current liabilities
360,212
304,738
Creditors: amounts falling due after more than one year
8
(153)
(1,070)
Net assets
360,059
303,668
Capital and reserves
Called up share capital
30,000
30,000
Profit and loss reserves
330,059
273,668
Total equity
360,059
303,668

The director of the company has elected not to include a copy of the income statement within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 30 January 2026
Mr J Feuring
Director
Company Registration No. 03964921
PROFIL UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Profil UK Limited is a private company limited by shares incorporated in England and Wales. The principal place of business is 11 Melchett Road, Birmingham, B30 3HG. The registered office address is Palmerston House, 814 Brighton Road, Purley, Surrey, CR8 2BR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

Related Party Exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard in the UK and Republic of Ireland', not to disclose related party transactions between parent companies and wholly owned subsidiaries within the group.

1.2
Going concern

The company is dependent on its immediate parent company , Profil UK Verbindungstech Service GmbH for both operational and financial support . The directors are confident that support will be made available to the company for at least the next twelve months from the expected sign off date and are of opinion that the going concern basis remain appropriate for financial year 2025.

1.3
Turnover

Revenue represents the fair value of the amounts receivable for goods and services and is stated net of discounts, value added taxes and returns. Revenue is generated via the sale of third-party goods on a commission basis. Only the commission receivable is included in statutory revenue. Total sales includes the full customer sales value of commission based sales and interest income, excluding VAT.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
10% straight line
Fixtures, fittings & equipment
10% straight line
Computer equipment
25% straight line
Motor vehicles
50% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

PROFIL UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

PROFIL UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.9
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

PROFIL UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The directors have considered the risk of estimation uncertainty causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, and consider there to be no significant accounting estimates and assumptions.

3
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
4,800
4,250
4
Employees

The average monthly number of persons (including directors) employed by the company during the year was 4 (2024 - 5).

2025
2024
Number
Number
Sales and Distribution
4
5
Total
4
5
PROFIL UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Tangible fixed assets
Land and buildings Leasehold
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
16,674
9,253
35,046
130,136
191,109
Additions
-
0
-
0
1,460
-
0
1,460
Disposals
-
0
-
0
-
0
(32,540)
(32,540)
At 31 December 2025
16,674
9,253
36,506
97,596
160,029
Depreciation and impairment
At 1 January 2025
12,644
7,015
32,124
87,085
138,868
Depreciation charged in the year
1,667
926
1,162
19,746
23,501
Eliminated in respect of disposals
-
0
-
0
-
0
(23,642)
(23,642)
At 31 December 2025
14,311
7,941
33,286
83,189
138,727
Carrying amount
At 31 December 2025
2,363
1,312
3,220
14,407
21,302
At 31 December 2024
4,030
2,237
2,922
43,051
52,240
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
-
0
26
Amounts due from group undertakings
294,148
227,301
Other debtors
6,254
8,233
Prepayments and accrued income
28,018
34,535
328,420
270,095
Deferred tax asset
28,619
29,007
357,039
299,102
Amounts falling due after more than one year:
Other debtors
13,600
13,600
Total debtors
370,639
312,702
PROFIL UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
7,814
9,302
Corporation tax
20,278
34,300
Accruals and deferred income
34,364
60,669
62,456
104,271
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
153
1,070
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditors report was unqualified.

Senior Statutory Auditor:
Mr James Holland-Leader FCA
Statutory Auditor:
Knox Cropper LLP Chartered Accountants and Statutory Auditor
Date of audit report:
3 March 2026
PROFIL UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
(Continued)
- 8 -
10
Guarantees and Other Financial Commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
33,463
61,224
11
Parent company

The company is a wholly owned subsidiary undertaking of Profil Verbindungstechnik Service GmbH, a company incorporated in Germany.

The smallest and largest group in which the results of Profil UK Limited are consolidated is that headed by PennLux Holdings S.A.R.L . The consolidated accounts of this group are available to the public and may be obtained from PennLux Holdings S.A.R.L, 4 Rue Jean-Pierre. Brasseur Luxembourg .

The ultimate controlling party is PEM Holding Co. Inc., a company registered in United States.

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