Berthold Technologies (UK) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04176705

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,725		28,655

			21,725		28,655
CURRENT ASSETS
Stocks	5	155,500		174,324
Debtors	6	345,108		437,641
Cash at bank and in hand		885,294		957,011

		1,385,902		1,568,976
Creditors: Amounts Falling Due Within One Year	7	(327,554 )		(366,089 )

NET CURRENT ASSETS (LIABILITIES)			1,058,348		1,202,887

TOTAL ASSETS LESS CURRENT LIABILITIES			1,080,073		1,231,542

NET ASSETS			1,080,073		1,231,542

CAPITAL AND RESERVES
Called up share capital	8		10,000		10,000
Profit and Loss Account			1,070,073		1,221,542

SHAREHOLDERS' FUNDS			1,080,073		1,231,542

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Berthold Technologies (UK) Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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.

The financial statements were approved by the director and authorised for issue on .................................. and were signed

by:

Mr Martin Trew

Director

31/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Berthold Technologies (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04176705 . The registered office is 6 Allied Business Centre, Coldharbour Lane, Harpenden, Hertfordshire, AL5 4UT.

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 measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the Company has transferred the significant risks and rewards of ownership to the buyer;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably;and

- the costs incurred and the costs to complete the contract can be measured reliably

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their

estimated useful lives, using either a straight line or reducing balance method, as indicated above.

The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted

prospectively if appropriate, or if there is an indication of a significant change since the last reporting

date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount

and are recognised in profit or loss.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

2.4. 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.

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Berthold Technologies (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Financial Instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously

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.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	27,296	26,472	61,489	115,257
Additions	-	-	1,802	1,802

As at 31 December 2025	27,296	26,472	63,291	117,059

Depreciation
As at 1 January 2025	9,810	22,145	54,647	86,602
Provided during the period	3,471	1,247	4,014	8,732

As at 31 December 2025	13,281	23,392	58,661	95,334

...CONTINUED

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Berthold Technologies (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	14,015	3,080	4,630	21,725

As at 1 January 2025	17,486	4,327	6,842	28,655

5. Stocks

	2025	2024
	£	£
Stock	155,500	174,324

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	330,115	422,610
Prepayments and accrued income	9,993	10,031
Other debtors	5,000	5,000

	345,108	437,641

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,282	30,828
Corporation tax	50,344	68,176
Other taxes and social security	21,896	17,626
VAT	63,073	75,440
Other creditors	150,384	160,261
Accruals and deferred income	10,823	9,074
Amounts owed to group undertakings	6,752	4,684

	327,554	366,089

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	300,000	-

10. Related Party Transactions

The smallest group for which consolidated financial statements are prepared which include the resultsof this company is that headed by the ultimate parent company Berthold Technologies GmbH & Co.KG, whose registered office is at Calmbacher Strasse 22, 75323 Bad Wildbad, Germany.

At the year end the company owed the Ultimate Parent Company £6,752 (2024: £4,684)

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