IRIS Accounts Production v25.4.12.37 02622705 Board of Directors 1.1.25 31.12.25 31.12.25 7.4.26 false true false false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02622705 2024-12-31 02622705 2025-12-31 02622705 2025-01-01 2025-12-31 02622705 2023-12-31 02622705 2024-01-01 2024-12-31 02622705 2024-12-31 02622705 ns14:PoundSterling 2025-01-01 2025-12-31 02622705 ns10:Director1 2025-01-01 2025-12-31 02622705 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02622705 ns10:SmallEntities 2025-01-01 2025-12-31 02622705 ns10:Audited 2025-01-01 2025-12-31 02622705 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 02622705 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02622705 ns10:FullAccounts 2025-01-01 2025-12-31 02622705 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 02622705 ns10:Director2 2025-01-01 2025-12-31 02622705 ns10:Director3 2025-01-01 2025-12-31 02622705 ns10:CompanySecretary1 2025-01-01 2025-12-31 02622705 ns10:RegisteredOffice 2025-01-01 2025-12-31 02622705 ns5:CurrentFinancialInstruments 2025-12-31 02622705 ns5:CurrentFinancialInstruments 2024-12-31 02622705 ns5:ShareCapital 2025-12-31 02622705 ns5:ShareCapital 2024-12-31 02622705 ns5:SharePremium 2025-12-31 02622705 ns5:SharePremium 2024-12-31 02622705 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 02622705 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 02622705 ns5:MotorVehicles 2025-01-01 2025-12-31 02622705 ns5:MotorVehicles 2024-12-31 02622705 ns5:MotorVehicles 2025-12-31 02622705 ns5:MotorVehicles 2024-12-31 02622705 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 02622705 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 02622705 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 02622705

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| R Simon (Dryers) Limited |

| R Simon (Dryers) Limited (Registered number: 02622705) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| R Simon (Dryers) Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | A G H Tummers

| C S Ellis

| E H P A Tummers

| SECRETARY: | L J Johnson

| REGISTERED OFFICE: | 3 Kingfisher Court

| Bowesfield Park

| Stockton on Tees

| TS18 3EX

| REGISTERED NUMBER: | 02622705

| AUDITORS: | Anderson Barrowcliff Limited

| Statutory Auditor

| Chartered Accountants

| 3 Kingfisher Court

| Bowesfield Park

| Stockton on Tees

| TS18 3EX

| R Simon (Dryers) Limited (Registered number: 02622705) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 3,874 |  | 5,165 |  |

CURRENT ASSETS

Debtors | 4 | 11,570 |  | 258,861 |  |

Cash at bank | 117,876 |  | 138,829 |  |

129,446 |  | 397,690 |  |

CREDITORS

Amounts falling due within one year | 5 | 98,248 |  | 309,464 |  |

NET CURRENT ASSETS | 31,198 |  | 88,226 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 35,072 |  | 93,391 |  |

PROVISIONS FOR LIABILITIES | - |  | 2,000 |  |

NET ASSETS | 35,072 |  | 91,391 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 536,938 |  | 536,938 |  |

Share premium | 160,000 |  | 160,000 |  |

Retained earnings | (661,866 | ) | (605,547 | ) |

SHAREHOLDERS' FUNDS | 35,072 |  | 91,391 |  |

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

E H P A Tummers - Director

| R Simon (Dryers) Limited (Registered number: 02622705) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | ACCOUNTING POLICIES

| General information and basis of preparation

| R Simon (Dryers) Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

| Going Concern

| The company's directors are of the opinion that the company is a going concern. This is based on their knowledge of the group's global strategy and an underlying assumption of the continued support of the group. The directors have received written confirmation of such support and on that basis, believe it appropriate for the accounts to be prepared on a going concern basis.

| Turnover

| Turnover is stated net of VAT and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover for the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| Foreign currencies

| Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

| Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| R Simon (Dryers) Limited (Registered number: 02622705) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

1. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Warranties

| Provision is made for the estimated liability on all products still under warranty, including claims already received. The provision is based on past experience of claims during the warranty period.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 8 ) .

3. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 41,000 |  |

| DEPRECIATION

| At 1 January 2025 | 35,835 |  |

| Charge for year | 1,291 |  |

| At 31 December 2025 | 37,126 |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,874 |  |

| At 31 December 2024 | 5,165 |  |

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 92,981 |  |

| Amounts recoverable on contract | 6,350 |  | 158,099 |  |

| Other debtors | 5,220 |  | 7,781 |  |

11,570 |  | 258,861 |  |

| R Simon (Dryers) Limited (Registered number: 02622705) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 4,102 |  | 19,111 |  |

| Amounts owed to group undertakings | 40,706 |  | 221,871 |  |

| Taxation and social security | 7,686 |  | 7,343 |  |

| Other creditors | 45,754 |  | 61,139 |  |

98,248 |  | 309,464 |  |

6. | SECURED DEBTS

| A debenture exists in favour of HSBC UK Bank plc including Fixed Charge over all present freehold and leasehold property; First Fixed Charge over book and other debts, chattels, goodwill and uncalled capital, both present and future; and First Floating Charge over all assets and undertaking both present and future.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 536,938 | Ordinary | £1 | 536,938 |  | 536,938 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Helen Wilson FCA (Senior Statutory Auditor)

| for and on behalf of Anderson Barrowcliff Limited

9. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme for the benefit of its employees and Directors.

| The pension charge for the year was £17,802 (2024 - £15,649). Contributions outstanding at the year end amounted to £1,537 (2024 - £1,457).

10. | RELATED PARTY DISCLOSURES

| As part of the normal course of business, the company undertakes trading transactions with other group companies. In the opinion of the directors these transactions are undertaken on normal commercial terms.

| During the year the company purchased goods from Tummers Machinebouw B V, a group company, to the value of £29,850 (2024: £738,525) and sold services to the value of £216,148 (2024: £316,032). The total net amount owed to Tummers Machinebouw B V at the year end was £40,706 (2024: £221,871).

11. | PARENT COMPANY

| The parent company is Tummers Beheer B.V., registered in The Netherlands. The registered office is Ampèreweg, 4631 SP, Hoogerheide, The Netherlands. Copies of the consolidated financial statements are available from the same address.

| The ultimate parent company is Stichting Administratiekantoor Tummers Beheer, registered in The Netherlands. The registered office is Ampèreweg, 4631 SP, Hoogerheide, The Netherlands. Copies of the consolidated financial statements are available from the same address.