REGISTERED NUMBER: 03294444 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Intramast (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G M De Rooij

SECRETARY:

Mrs J G M De Rooy

REGISTERED OFFICE:

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

REGISTERED NUMBER:

03294444 (England and Wales)

ACCOUNTANTS:

RAA Ward Mackenzie Ltd

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

BANKERS:

ING Bank NV

60 London Wall

London

EC2M 5TQ

FIXED ASSETS

Tangible assets

4

68,200

78,898

CURRENT ASSETS

Debtors

5

1,119,749

992,903

Cash at bank and in hand

101,947

53,842

1,221,696

1,046,745

CREDITORS

Amounts falling due within one year

6

(781,432

)

(663,367

)

NET CURRENT ASSETS

440,264

383,378

TOTAL ASSETS LESS CURRENT LIABILITIES

508,464

462,276

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

7

508,462

462,274

SHAREHOLDERS' FUNDS

508,464

462,276

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 27 March 2026 and were signed by:

G M De Rooij - Director

1.	STATUTORY INFORMATION

Intramast (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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company in the year under review was that of freight transport by road.

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.

TURNOVER

Turnover represents net invoiced sales of transport services and handling & storage, excluding value added tax.

TANGIBLE FIXED ASSETS

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

Improvements to property

-

10% on cost

Plant & equipment

-

20% on cost and 10% on cost

Computer equipment

-

33% on cost

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.

DEFINED CONTRIBUTION PENSION SCHEME

Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

OPERATING LEASES

Operating leases are charged to the profit and loss account in the period to which they relate.

DEFERRED TAX

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant &

Computer

property

equipment

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

4,734

329,977

843

335,554

DEPRECIATION

At 1 January 2025

4,734

251,079

843

256,656

Charge for year

-

10,698

-

10,698

At 31 December 2025

4,734

261,777

843

267,354

NET BOOK VALUE

At 31 December 2025

-

68,200

-

68,200

At 31 December 2024

-

78,898

-

78,898

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

982,195

958,538

Other debtors

31,315

6,721

Due from Fellow Subsidiary

40,025

1,871

VAT

-

5,470

Prepayments

66,214

20,303

1,119,749

992,903

The directors consider the carrying value of trade and other receivables approximate to their fair values.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

84,519

69,712

Corporation tax

15,292

33,462

Social security and other tax

33,251

19,451

VAT

27,762

-

Other creditors

103,091

49,481

Due to Parent Company

517,517

491,261

781,432

663,367

The directors consider the carrying amounts of current liabilities approximate to their fair values.

7.

RESERVES

Retained

earnings

£

At 1 January 2025

462,274

Profit for the year

46,188

At 31 December 2025

508,462

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

8.	RELATED PARTY DISCLOSURES

The company had transactions with its parent company, JHC De Rooy Holding BV during the year as follows: During the year the company made sales to parent company totalling £1,098,639 (2024 - £1,820,915) and incurred interest income from parent company of £9,126 (2024 - £2,650). At the balance sheet date £517,517 (2024 - £491,261) was due to the company's parent company, £783,735 (2024 - £746,714) was due from fellow subsidiaries.

9.	ULTIMATE PARENT COMPANY

The company is a wholly owned subsidiary undertaking. The immediate and ultimate parent company, and the party with ultimate control, is JHC. De Rooy Holding B.V., a company incorporated in the Netherlands.