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Registered number: 07901261
Malmberg Limited
Financial Statements
For The Year Ended 31 December 2025
Malmberg Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Malmberg Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07901261

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,799 |  | 4,027
|  |  | 6,799 |  | 4,027
CURRENT ASSETS
Debtors | 5 | 524,879 |  | 629,359 |
Cash at bank and in hand |  | 221,190 |  | 787,249 |
|  | 746,069 |  | 1,416,608 |
Creditors: Amounts Falling Due Within One Year | 6 | (516,785 ) |  | (1,214,958 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 229,284 |  | 201,650
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 236,083 |  | 205,677
NET ASSETS |  |  | 236,083 |  | 205,677
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 236,073 |  | 205,667
SHAREHOLDERS' FUNDS |  |  | 236,083 |  | 205,677

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

John Derek Griffiths Director
13 March 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Malmberg Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Malmberg Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07901261 . The registered office is 8 Walkers Road, Moons Moat North Industrial Estate, Redditch, B98 9HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 revenue generated from the provision of service and maintenance contracts.
Sale of goods
Revenue from the sale of plant and machinery is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. In respect of plant and machinery, this will typically be on completion of the installation. It is also a requirement that the amount of revenue can be reliably measured and it is probable that the economic benefits associated with the transaction will flow to the entity.
Rendering of services
Turnover from the rendering of services typically comprises the delivery of service and maintenance contracts. Such revenue is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 3 years straight line basis
Motor Vehicles | 3 years straight line basis

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
Malmberg Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 4,142 | 27,130 | 31,272
Additions | 4,955 | - | 4,955
Disposals | - | (27,130 ) | (27,130 )
As at 31 December 2025 | 9,097 | - | 9,097
Depreciation
As at 1 January 2025 | 115 | 27,130 | 27,245
Provided during the period | 2,183 | - | 2,183
Disposals | - | (27,130 ) | (27,130 )
As at 31 December 2025 | 2,298 | - | 2,298
Net Book Value
As at 31 December 2025 | 6,799 | - | 6,799
As at 1 January 2025 | 4,027 | - | 4,027

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 262,219 |  | 316,247
Prepayments and accrued income | 14,852 |  | 19,026
Other debtors | 2,657 |  | -
Amounts owed by group undertakings | 245,151 |  | 294,086
| 524,879 |  | 629,359

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,409 |  | 12,252
Corporation tax | 32,205 |  | 46,159
Other taxes and social security | 53,221 |  | 156,461
Accruals and deferred income | 424,950 |  | 1,000,086
| 516,785 |  | 1,214,958

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 3
Page 4
Malmberg Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 19,059 |  | 12,849
Later than one year and not later than five years | 32,655 |  | 29,982
| 51,714 |  | 42,831

10. Post Balance Sheet Events
There are no events that have occurered since the reporting date that needs to be disclosed or adjusted for in these financial statements.
11. Related Party Transactions
The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to dislocse transactions with wholly owned subsidiaries within the group.
12. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
13. Ultimate Controlling Party
The company is a wholly owned subsidiary of Malmberg Energy AB, a company registered in Sweden. The ultimate parent company is Smeden Jöns AB, a company incorporated in Sweden.
14. Audit Information
The auditor's report on the accounts of Malmberg Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Neil Harrison (Senior Statutory Auditor) for and on behalf of Harrison Partners Limited , Statutory Auditor.
Page 4