REGISTERED NUMBER: 01688038 (England and Wales)

Becker UK Limited

Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms D Becker

R Oxley

SECRETARY:

T J Shields

REGISTERED OFFICE:

Link 63

Liverpool Street

Hull

East Yorkshire

HU3 4XS

REGISTERED NUMBER:

01688038 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire HU2 8BA

FIXED ASSETS

Property, plant and equipment

4

492,432

556,962

CURRENT ASSETS

Inventories

5

1,488,071

1,639,018

Debtors

6

995,151

826,025

Cash at bank

2,990,110

2,544,175

5,473,332

5,009,218

CREDITORS

Amounts falling due within one year

7

749,177

604,696

NET CURRENT ASSETS

4,724,155

4,404,522

TOTAL ASSETS LESS CURRENT LIABILITIES

5,216,587

4,961,484

PROVISIONS FOR LIABILITIES

71,319

82,252

NET ASSETS

5,145,268

4,879,232

CAPITAL AND RESERVES

Called up share capital

10

700,000

700,000

Retained earnings

4,445,268

4,179,232

SHAREHOLDERS' FUNDS

5,145,268

4,879,232

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 20 April 2026 and were signed on its behalf by:

R Oxley - Director

1.	STATUTORY INFORMATION

Becker 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.

Going concern

The directors, having considered the forecasts for the financial periods through to 31st December 2027, along with the continued support provided by the parent company, Gebr. Becker GmbH, have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements and therefore have prepared the financial statements on a going concern basis.

Turnover

Revenue 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

-

25% straight line

Land and buildings

-

15 years straight line

Leasehold property improvements

-

10 to 15 years straight line

Motor vehicles

-

25% straight line less residual value

Computer equipment

-

25% straight line

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 24 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

to

leasehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

458,808

312,191

390,911

75,870

1,237,780

Additions

5,512

3,134

1,935

37,820

48,401

Disposals

-

(1,881

)

-

-

(1,881

)

At 31 December 2025

464,320

313,444

392,846

113,690

1,284,300

DEPRECIATION

At 1 January 2025

172,012

235,691

211,443

61,672

680,818

Charge for year

32,280

33,185

33,755

13,711

112,931

Eliminated on disposal

-

(1,881

)

-

-

(1,881

)

At 31 December 2025

204,292

266,995

245,198

75,383

791,868

NET BOOK VALUE

At 31 December 2025

260,028

46,449

147,648

38,307

492,432

At 31 December 2024

286,796

76,500

179,468

14,198

556,962

5.	INVENTORIES

2025

2024

£

£

Finished goods

1,488,071

1,639,018

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

935,689

753,485

Other debtors

59,462

72,540

995,151

826,025

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

47,511

71,951

Amounts owed to group undertakings

125,544

39,176

Taxation and social security

458,333

357,754

Other creditors

117,789

135,815

749,177

604,696

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

71,360

71,360

Between one and five years

175,548

246,908

246,908

318,268

9.	SECURED DEBTS

Barclays Bank PLC hold a debenture containing a fixed and floating charge on all assets of the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

700,000

Ordinary

£1

700,000

700,000

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

The Report of the Auditors was unqualified.

Matthew Fox FCCA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

12.	PENSION COMMITMENTS

The company makes payments into a defined contribution scheme for the benefit of its directors and employees. The assets of the scheme are separately administered by its trustees. Contributions are charged to the profit and loss account when they fall due. The charge for the year amounted to £192,562 (2024: £215,171). At the year end there were outstanding pension contributions totalling Nil (2024: £51,536).

13.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

14.	ULTIMATE CONTROLLING PARTY

At the balance sheet date the company's ultimate parent undertaking was Gebr. Becker GmbH. The results are consolidated within the results of Gebr. Becker GmbH whose financial statements can be obtained from Hoelker Feld 29-31, 42279 Wuppertal, Germany.