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Registered number: 03457780
Oemeta (Uk) Limited
Financial Statements
For The Year Ended 31 December 2025
Oemeta (Uk) Limited
Contents
Contents

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

Page 1
Oemeta (Uk) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03457780

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 60,863 |  | 64,846
|  |  | 60,863 |  | 64,846
CURRENT ASSETS
Stocks | 5 | 341,985 |  | 263,090 |
Debtors | 6 | 606,302 |  | 453,151 |
Cash at bank and in hand |  | 663,971 |  | 683,950 |
|  | 1,612,258 |  | 1,400,191 |
Creditors: Amounts Falling Due Within One Year | 7 | (426,344 ) |  | (363,335 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,185,914 |  | 1,036,856
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,246,777 |  | 1,101,702
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,956 ) |  | (3,956 )
NET ASSETS |  |  | 1,242,821 |  | 1,097,746
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 1,232,821 |  | 1,087,746
SHAREHOLDERS' FUNDS |  |  | 1,242,821 |  | 1,097,746

Page 1
Page 2
Oemeta (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 J Woodford Director
17/03/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Oemeta (Uk) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Oemeta (Uk) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03457780 . The registered office is Bramley House, 39 Main Road, Middleton Cheney, Banbury, Oxfordshire, OX17 2ND.
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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of value added tax and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. For sales of goods, the turnover is shown net of distribution and carriage charges.
Revenue from sale of goods is recognised when significant risks and rewards of ownership have been transferred to the buyer, when the amount of revenue can be measured reliably, when it is probable that the economic benefits associated with the transaction will flow to the entity and when the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from sale of services is recognised when the stage of completion of the transaction can be measured 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:

Motor Vehicles | at varying rates on cost
Fixtures & Fittings | at varying rates on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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Oemeta (Uk) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price, less costs to sell. Cost is determined using the FIFO costing method.
The cost of finished goods and work in progress compromises direct materials and, where applicable, direct labout costs and overheads that have been incurred in bringing the stock to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to sell; the impairement loss is recognised immediately in the Statement of Profit or Loss.
2.6. 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.
2.7. 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.
2.8. 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.
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Oemeta (Uk) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 14)
17 14
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 36,660 | 125,817 | 162,477
Additions | - | 23,767 | 23,767
Disposals | - | (15,694 ) | (15,694 )
As at 31 December 2025 | 36,660 | 133,890 | 170,550
Depreciation
As at 1 January 2025 | 20,372 | 77,259 | 97,631
Provided during the period | 12,216 | 15,534 | 27,750
Disposals | - | (15,694 ) | (15,694 )
As at 31 December 2025 | 32,588 | 77,099 | 109,687
Net Book Value
As at 31 December 2025 | 4,072 | 56,791 | 60,863
As at 1 January 2025 | 16,288 | 48,558 | 64,846

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 341,985 |  | 263,090

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Oemeta (Uk) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 587,305 |  | 425,580
Other debtors | 18,997 |  | 27,571
| 606,302 |  | 453,151

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 165,669 |  | 5,383
Other creditors | 66,708 |  | 183,702
Taxation and social security | 193,967 |  | 174,250
| 426,344 |  | 363,335

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
10,000 Ordinary Shares of £ 1.00 each | 10,000 |  | 10,000

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 | 67,994 |  | 96,756
Later than one year and not later than five years | 37,137 |  | 81,332
| 105,131 |  | 178,088

10. Controlling Parties
Group accounts are not available.
The company's immediate parent is Oemeta Chemische Werke Gmbh, incorporated in Germany.
The parent of the largest group in which these financial statements are consolidated is Oemeta Chemische Werke Gmbh, incorporated in Germany.
The parent of the smallest group in which these financial statements are consolidated is Oemeta Chemische Werke Gmbh, incorporated in Germany.
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Oemeta (Uk) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. 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.
12. Audit Information
The auditor's report on the accounts of Oemeta (Uk) Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Mr David Handley (Senior Statutory Auditor) for and on behalf of Handleys Accountants Limited , Statutory Auditor.
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