Acorah Software Products - Accounts Production 19.1.200 false true true 31 December 2024 1 January 2024 false 21 April 2026 1 January 2025 31 December 2025 31 December 2025 03734036 Mr Daniel Zimmermann Mrs Coralie Batchelor August Mink Gmbh & Co. KG Wilhelm-Zwick-Straße 13, D-73035 Göppingen, Germany true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03734036 2024-12-31 03734036 2025-12-31 03734036 2025-01-01 2025-12-31 03734036 frs-core:CurrentFinancialInstruments 2025-12-31 03734036 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03734036 frs-core:MotorVehicles 2025-01-01 2025-12-31 03734036 frs-core:PlantMachinery 2025-12-31 03734036 frs-core:PlantMachinery 2025-01-01 2025-12-31 03734036 frs-core:PlantMachinery 2024-12-31 03734036 frs-core:ShareCapital 2025-12-31 03734036 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03734036 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03734036 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03734036 frs-bus:SmallEntities 2025-01-01 2025-12-31 03734036 frs-bus:Audited 2025-01-01 2025-12-31 03734036 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03734036 1 2025-01-01 2025-12-31 03734036 frs-bus:Director1 2025-01-01 2025-12-31 03734036 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03734036 frs-countries:EnglandWales 2025-01-01 2025-12-31 03734036 2023-12-31 03734036 2024-12-31 03734036 2024-01-01 2024-12-31 03734036 frs-core:CurrentFinancialInstruments 2024-12-31 03734036 frs-core:ShareCapital 2024-12-31 03734036 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03734036
Mink-Brushes (UK) Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 03734036
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79 94
79 94
CURRENT ASSETS
Debtors 5 4,305 11,534
Cash at bank and in hand 3,063 1,781
7,368 13,315
Creditors: Amounts Falling Due Within One Year 6 (37,009 ) (50,448 )
NET CURRENT ASSETS (LIABILITIES) (29,641 ) (37,133 )
TOTAL ASSETS LESS CURRENT LIABILITIES (29,562 ) (37,039 )
NET LIABILITIES (29,562 ) (37,039 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (29,563 ) (37,040 )
SHAREHOLDERS' FUNDS (29,562) (37,039)
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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 Daniel Zimmermann
Director
21 April 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mink-Brushes (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03734036 . The registered office is Unit E7 Holly Court, Holly Farm Business Park, Honiley, Kenilworth, Warwickshire, CV8 1NP.
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.
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 £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future. In assessing the appropriateness of the going concern basis, the directors have considered the Company’s financial position and forecast cash flows. The Company is a subsidiary of August Mink Gmbh & Co. KG and is dependent on the ongoing support of its parent undertaking to meet its obligations as they fall due.
The parent undertaking has confirmed its intention and ability to provide continued financial support to the Company for a period of at least twelve months from the date of approval of these financial statements. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
2.3. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.4. Turnover
Turnover represents the fair value of the consideration receivable for services provided to group companies.
Revenue is recognised on a cost‑plus basis, whereby the Company recharges directly attributable costs incurred in providing services together with a mark‑up of 5%, in accordance with intercompany agreements.
Turnover is recognised in the period in which the services are provided. Amounts are stated net of value added tax and after allowing for any agreed adjustments or rebates.
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2.5. 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 25% on cost
Fixtures & Fittings 10% on cost
2.6. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.7. 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.
2.8. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.9. 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.
2.10. 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.
...CONTINUED
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2.10. Taxation - continued
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.
2.12. 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.
2.13. 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: 4 (2024: 4)
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2025 14,456
As at 31 December 2025 14,456
Depreciation
As at 1 January 2025 14,362
Provided during the period 15
As at 31 December 2025 14,377
Net Book Value
As at 31 December 2025 79
As at 1 January 2025 94
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,971 2,730
VAT 1,334 8,804
4,305 11,534
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 299 -
Other taxes and social security 1,875 44
Other creditors 504 340
Accruals and deferred income 1,895 1,757
Amounts owed to parent undertaking 32,436 48,307
37,009 50,448
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7. Related Party Transactions
August Mink GmbH & Co. KGParent CompanyAmount owed to the August Mink GmbH & Co. KG - £32,436 (2024 - £48,307)

August Mink GmbH & Co. KG

Parent Company

Amount owed to the August Mink GmbH & Co. KG - £32,436 (2024 - £48,307)

8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is August Mink GmbH & Co. KG . August Mink GmbH & Co. KG was incorporated in Germany. Copies of the group accounts may be obtained from the secretary, Wilhelm-Zwick-Straße 13, D-73035 Göppingen, Germany . The ultimate controlling party is August Mink Gmbh & Co. KG who controls 100% of the shares of Mink-Brushes (UK) Limited .
9. Audit Information
The auditor's report on the accounts of Mink-Brushes (UK) Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Sandip Kumar (Senior Statutory Auditor) for and on behalf of De Montfort Advisory Limited , Statutory Auditor.
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