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Registered number: 02406359
Ammann UK Limited
Financial Statements
For The Year Ended 31 December 2025
Grenfell James Audit LLP
Ammann UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Ammann UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02406359

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 423,016 |  | 473,022
|  |  | 423,016 |  | 473,022
CURRENT ASSETS
Stocks | 5 | 1,075,763 |  | 1,283,055 |
Debtors | 6 | 2,277,684 |  | 3,702,790 |
Cash at bank and in hand |  | 670,985 |  | 324,674 |
|  | 4,024,432 |  | 5,310,519 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,331,873 ) |  | (5,772,925 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (307,441 ) |  | (462,406 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 115,575 |  | 10,616
NET ASSETS |  |  | 115,575 |  | 10,616
CAPITAL AND RESERVES
Called up share capital | 8 |  | 250,000 |  | 250,000
Profit and Loss Account |  |  | (134,425 ) |  | (239,384 )
SHAREHOLDERS' FUNDS |  |  | 115,575 |  | 10,616

Page 1
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Ammann UK Limited
Balance Sheet (continued)
As At 31 December 2025
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

Mr D Hunt Director | Mr M Halter Director
05/02/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Ammann UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ammann UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02406359 . The registered office is Wavensmere Farm Barns, Wawensmere Road, Wootton Wawen, Henley-in-Arden, Warwickshire, B95 6BP.
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Part sales are recognised when the significant risk and rewards of ownership are transferred to the buyer.
Service sales are recognised at the stage of completion and when the amount of revenue can be measured reliably.
Retrofit sales are recognised when the goods have been installed and the risk and rewards of ownership have been transferred to the buyer.
Commission sales are recognised when the contract of sale has been approved by the customer.
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:

Motor Vehicles | 25% straight line
Fixtures & Fittings | 20% straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost is calculated using the average cost basis and includes all direct costs and an appropriate proportion of fixed and variable overheads bringing stocks to their present location and condition. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
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Ammann UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Related Party Exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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Ammann UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.9. Significant Judgements and Estimations
In the application of the Company's accounting policies, the directors are 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.
Critical judgements in applying the Company's accounting policies
In the director's opinion there are no critical judgements that they have made in applying the company's accounting policies and that have had a significant effect on the amounts recognised in the financial statements.
Key sources of estimation uncertainty
The directors consider that there are no key sources of estimation uncertainty. They have revised the estimate for the expected useful life of Fixtures & Fittings and Motor Vehicles fixed asset classes to what they consider more appropriate. Fixtures and Fittings depreciation rate has been amended from 10% reducing balance to 20% straight line. Motor Vehicles depreciation rate has been amended from 10%-25% reducing balance to 25% straight line.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 14)
22 14
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 548,071 | 62,571 | 610,642
Additions | 159,355 | - | 159,355
Disposals | (101,212 ) | - | (101,212 )
As at 31 December 2025 | 606,214 | 62,571 | 668,785
Depreciation
As at 1 January 2025 | 116,363 | 21,257 | 137,620
Provided during the period | 139,846 | 20,986 | 160,832
Disposals | (52,683 ) | - | (52,683 )
As at 31 December 2025 | 203,526 | 42,243 | 245,769
Net Book Value
As at 31 December 2025 | 402,688 | 20,328 | 423,016
As at 1 January 2025 | 431,708 | 41,314 | 473,022

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Ammann UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 647,212 |  | 287,975
Work in progress | 428,551 |  | 995,080
| 1,075,763 |  | 1,283,055

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,018,555 |  | 3,034,206
Amounts owed by group undertakings | 120,200 |  | 288,166
Other debtors | 138,929 |  | 380,418
| 2,277,684 |  | 3,702,790

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 324,198 |  | 540,458
Amounts owed to group undertakings | 2,486,061 |  | 2,547,206
Other creditors | 1,171,628 |  | 2,295,147
Taxation and social security | 349,986 |  | 390,114
| 4,331,873 |  | 5,772,925

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 250,000 |  | 250,000

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 | 90,847 |  | 80,325
Later than one year and not later than five years | 166,976 |  | 199,948
| 257,823 |  | 280,273

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Ammann UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Ultimate Controlling Party
The ultimate controlling party is Ammann BauAusruestung AG, a company incorporated in Switzerland.
11. Audit Information
The auditor's report on the accounts of Ammann UK Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Edward Grenfell James (Senior Statutory Auditor) for and on behalf of Grenfell James Audit LLP , Statutory Auditor.

Grenfell James Audit LLP 13 The Courtyard Timothy's Bridge Road Stratford-upon-Avon Warwickshire CV37 9NP

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