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Registration number: 08837441

ENZ (UK) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

ENZ (UK) Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

ENZ (UK) Limited

Company Information

Director | Mr Christoph Albert Lendi

Registered office | Unit 4 Link Business Centre Link Way Malvern WR14 1UQ

Accountants | David Evans & Co Limited Business & Tax AdvisorsStowegate House Lombard Street Lichfield Staffs WS13 6DP

ENZ (UK) Limited

(Registration number: 08837441)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 11,940 | 15,920
Tangible assets | 5 | 111,578 | 33,179
|  | 123,518 | 49,099
Current assets |  |  |
Stocks | 6 | 129,114 | 155,532
Debtors | 7 | 154,414 | 265,864
Cash at bank and in hand |  | 112,879 | 86,313
|  | 396,407 | 507,709
Creditors: Amounts falling due within one year | 8 | (431,452) | (521,093)
Net current liabilities |  | (35,045) | (13,384)
Net assets |  | 88,473 | 35,715
Capital and reserves |  |  |
Called up share capital | 9 | 100,000 | 100,000
Retained earnings |  | (11,527) | (64,285)
Shareholders' funds |  | 88,473 | 35,715

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 March 2026

......................................... Mr Christoph Albert Lendi Director

ENZ (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 4
Link Business Centre
Link Way
Malvern
WR14 1UQ
United Kingdom

These financial statements were authorised for issue by the director on 5 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

ENZ (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Asset class | Depreciation method and rate
Plant and machinery | 20% per annum straight line
Fixtures and fittings | 20% per annum straight line
Motor vehicles | 25% per annum straight line
Office equipment | 20% per annum straight line
Demonstration equipment | 10% per annum straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Software | 20% per annum straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

ENZ (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

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

ENZ (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 19,900 | 19,900
At 31 December 2025 | 19,900 | 19,900
Amortisation
At 1 January 2025 | 3,980 | 3,980
Amortisation charge | 3,980 | 3,980
At 31 December 2025 | 7,960 | 7,960
Carrying amount
At 31 December 2025 | 11,940 | 11,940
At 31 December 2024 | 15,920 | 15,920

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 18,422 | 64,542 | 82,964
Additions | 78,426 | 24,810 | 103,236
At 31 December 2025 | 96,848 | 89,352 | 186,200
Depreciation
At 1 January 2025 | 6,264 | 43,521 | 49,785
Charge for the year | 11,629 | 13,208 | 24,837
At 31 December 2025 | 17,893 | 56,729 | 74,622
Carrying amount
At 31 December 2025 | 78,955 | 32,623 | 111,578
At 31 December 2024 | 12,158 | 21,021 | 33,179

ENZ (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 129,114 | 155,532

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 132,088 | 244,681
Prepayments | 13,576 | 12,433
Other debtors | 8,750 | 8,750
| 154,414 | 265,864

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | (1,832) | 134
Taxation and social security | 41,414 | 36,475
Accruals and deferred income | 52,201 | 4,599
Other creditors | 339,669 | 479,885
| 431,452 | 521,093

Included within other creditors is £319,056 (2024: £459,188) owed to the company's fellow subsidiary undertaking in respect of normal trading transactions.
Included within other creditors is £20,000 (2024: £20,000) owed to the company's parent undertaking in respect of intercompany transactions.

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100,000 | 100,000 | 100,000 | 100,000

ENZ (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

10 | Related party transactions

The company is a subsidiary of Enz Holding AG incorporated in Switzerland.

Summary of transactions with parent

Enz Holding AG At the year end £20,000 (2024: £20,000) was outstanding within other creditors in respect of a loan from the company's parent undertaking.
The loan is unsecured. Interest is charged at the 3-month UK interbank rate plus 0.5%, giving an effective rate of 4.55% during the year.

Summary of transactions with other related parties

Enz Technik AG During the year the company purchased goods from the company's fellow subsidiary undertaking in the normal course of business. At the year end £319,056 (2024: £459,188) was outstanding within other creditors in respect of these transactions.

Loans from related parties

2025 | Parent £ | Total £
At start of period | 20,000 | 20,000
Repaid | (910) | (910)
Interest transactions | 910 | 910
At end of period | 20,000 | 20,000

2024 | Parent £ | Total £
At start of period | 20,000 | 20,000
Repaid | (1,160) | (1,160)
Interest transactions | 1,160 | 1,160
At end of period | 20,000 | 20,000

Terms of loans from related parties

Interest is charged at the 3-month UK interbank rate plus 0.5%, giving an effective rate of 4.55% during the year