Company registration number SC798545 (Scotland)
STEDER BROKERAGE UK LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
STEDER BROKERAGE UK LTD
CONTENTS
Page
Company information
1
Balance sheet
2
Notes to the financial statements
3 - 7
STEDER BROKERAGE UK LTD
COMPANY INFORMATION
- 1 -
Directors
Mr S A R Kelly
Mr S G Logan
Company number
SC798545
Registered office
48 St. Vincent Street
Glasgow
United Kingdom
G2 5HS
Auditor
Consilium Audit Limited
169 West George Street
Glasgow
Scotland
G2 2LB
Business address
Unit 3 Sentinel Court
Atholl Avenue
Hillington
Glasgow
Scotland
G51 4UG
STEDER BROKERAGE UK LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
79,366
1
Cash at bank and in hand
81,673
-
0
161,039
1
Creditors: amounts falling due within one year
4
(49,862)
-
0
Net current assets
111,177
1
Capital and reserves
Called up share capital
5
1
1
Profit and loss reserves
111,176
-
0
Total equity
111,177
1

The notes on pages 3 to 7 form part of these financial statements.

The directors of the company have elected not to include a copy of the profit and loss account 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 by the board of directors and authorised for issue on 7 April 2026 and are signed on its behalf by:
Mr S G Logan
Director
Company Registration No. SC798545
STEDER BROKERAGE UK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Steder Brokerage UK Ltd is a private company limited by shares incorporated in Scotland. The registered office is 48 St. Vincent Street, Glasgow, United Kingdom, G2 5HS. The principal place of business is Unit 3 Sentinel Court, Atholl Avenue, Hillington, Glasgow, Scotland, G51 4UG. The company's registration number is SC798545.

1.1
Reporting period

The current reporting period is the year ended 31 December 2025, with the comparative period relating to the period from the date of incorporation to 31 December 2024.

1.2
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.

Steder Brokerage Limited is a wholly owned subsidiary of Steder Group (UK) Limited and the results of Steder Brokerage Limited are included in the consolidated financial statements of Neele-Vat Logistics B.V. which are available from Dienstenstraat 15, 3161 GN, Rhoon, Holland.

1.3
Turnover

The turnover shown in the Income Statement represents the value of all services delivered at a selling price exclusive of Value Added Tax. Sales are recognised at the point at which the Company has fulfilled its contractual obligations and the risks and rewards of ownership have been transferred to the customer.

1.4
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 balance sheet 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.

STEDER BROKERAGE UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
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.

1.6
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 profit and loss account 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

STEDER BROKERAGE UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
6,750
-
0
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
54,996
-
0
Corporation tax recoverable
1,941
-
0
Amounts owed by group undertakings
2,411
1
Other debtors
20,018
-
0
79,366
1
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
15,070
-
0
Amounts owed to group undertakings
27,973
-
0
Other creditors
6,819
-
0
49,862
-
0
5
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1 Ordinary shares of £1
1
1
6
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 auditor's report was unqualified.

Senior Statutory Auditor:
Brian Thomson BA(Hons) CA
Statutory Auditor:
Consilium Audit Limited
STEDER BROKERAGE UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
7
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Sales
Sales
Purchases
Purchases
2025
2024
2025
2024
£
£
£
£
Other related parties
2,411
-
0
377,046
-
STEDER BROKERAGE UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
7
Related party transactions
(Continued)
- 7 -
2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
27,973
-

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities with control, joint control or significant influence over the company
-
1
Other related parties
2,411
-
Other information

The company has taken advantage of the provisions of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" not to disclose transactions with other wholly owned group companies as the company is included in the consolidated financial statements of Neele-Vat Logistics BV.

No further transactions with related parties were undertaken such as are required to be disclosed under the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

8
Ultimate parent company

The immediate parent company is Steder Group (UK) Limited. The Company was under the control of the shareholders of the ultimate parent company throughout the current year.

The largest and smallest group in which the results of the company are consolidated is that headed by Neele-Vat Logistics BV. The consolidated accounts of this company are available to the public and may be obtained from Seattleweg 13, 3195 ND Rotterdam-Pernis The Netherlands. No other group accounts include the results of the company.

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