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Registered Number: 01675647
England and Wales
MAURER (U.K.) LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Maurer (U.K.) Limited Contents Page For the year ended 31 December 2025
Statement of financial position | 1
Notes to the financial statements | 2

Maurer (U.K.) Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 532,105 |  | 366,495
Cash at bank and in hand |  | 374,010 |  | 435,307
|  | 906,115 |  | 801,802
Creditors: amount falling due within one year | 4 | (878,433) |  | (743,224)
Net current assets |  | 27,682 |  | 58,578
Total assets less current liabilities |  | 27,682 |  | 58,578
Net assets |  | 27,682 |  | 58,578
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 27,582 |  | 58,478
Shareholders' funds |  | 27,682 |  | 58,578
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 25 March 2026 and were signed on its behalf by:
------------------------------- S J Buckland Director
1

Maurer (U.K.) Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information Maurer (U.K.) Limited is a private company, limited by shares, registered in England and Wales, registration number 01675647, registration address Merlin House, Brunel Road, Theale, Reading, Berkshire, RG7 4AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Income is recognised to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the goods or services provided to date based on a proportion of the total expected at completion. Foreign currencies Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 taxation 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 year and 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. Debtors Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method. Creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments & Accrued Income | 524,365 |  | 366,495
Other Debtors | 6,500 |  | 0
Corporation Tax | 1,240 |  | 0
| 532,105 |  | 366,495
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 165,259 |  | 28,224
Corporation Tax | 0 |  | 1,018
Accrued Expenses | 641,761 |  | 540,454
Other Creditors | 42,000 |  | 39,000
VAT | 29,413 |  | 134,528
| 878,433 |  | 743,224
5. | Ultimate controlling party The ultimate controlling party is Maurer SE (incorporated in Germany).
2