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REGISTERED NUMBER: 02140408 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Krahn UK Limited

Krahn UK Limited (Registered number: 02140408)

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 |  | to |  | 5

Krahn UK Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | A Lamb

| Dr J T Losch

| M P J John

| REGISTERED OFFICE: | 56 Crewe Road

| Sandbach

| Cheshire

| CW11 4NN

| REGISTERED NUMBER: | 02140408 (England and Wales)

| AUDITORS: | Harts Limited

| Chartered Accountants & Statutory Auditors

| Westminster House

| 10 Westminster Road

| Macclesfield

| Cheshire

| SK10 1BX

Krahn UK Limited (Registered number: 02140408)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 441 |  |

CURRENT ASSETS

Stocks | 1,130,514 |  | 1,080,187 |  |

Debtors | 5 | 581,929 |  | 405,613 |  |

Cash at bank and in hand | 770,032 |  | 945,083 |  |

2,482,475 |  | 2,430,883 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,034,448 |  | 1,213,385 |  |

NET CURRENT ASSETS | 1,448,027 |  | 1,217,498 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,448,027 |  | 1,217,939 |  |

PROVISIONS FOR LIABILITIES | - |  | 110 |  |

NET ASSETS | 1,448,027 |  | 1,217,829 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,447,927 |  | 1,217,729 |  |

SHAREHOLDERS' FUNDS | 1,448,027 |  | 1,217,829 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by:

A Lamb - Director

M P J John - Director

Krahn UK Limited (Registered number: 02140408)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Krahn UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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

| Trade and other debtors are recognised at the settlement amount due after any trade discount offered.

| Cash at bank and in hand

| Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Creditors and provisions

| Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts.

Krahn UK Limited (Registered number: 02140408)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 7,580 |  |

| DEPRECIATION

| At 1 January 2025 | 7,139 |  |

| Charge for year | 441 |  |

| At 31 December 2025 | 7,580 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 441 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 576,929 |  | 400,613 |  |

| Other debtors | 5,000 |  | 5,000 |  |

581,929 |  | 405,613 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 556,633 |  | 771,652 |  |

| Taxation and social security | 127,649 |  | 187,146 |  |

| Other creditors | 350,166 |  | 254,587 |  |

1,034,448 |  | 1,213,385 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 20,000 |  | - |  |

| Between one and five years | 18,333 |  | - |  |

38,333 |  | - |  |

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

| The Report of the Auditors was unqualified.

| Melissa Bowers FCCA (Senior Statutory Auditor)

| for and on behalf of Harts Limited

Krahn UK Limited (Registered number: 02140408)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | ULTIMATE CONTROLLING PARTY

| The immediate controlling party is the parent company Krahn Chemie GmbH.

| The ultimate controlling party is Otto Krahn GmbH & Co.