REGISTERED NUMBER: 00916454 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KEMPPI (U.K.) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T E Laari

M R Summers

K J Suurpaa

REGISTERED OFFICE:

Martti Kemppi Building

Fraser Road

Priory Business Park

Bedford

Bedfordshire

MK44 3WH

REGISTERED NUMBER:

00916454 (England and Wales)

SENIOR STATUTORY AUDITOR:

Karen Dyer FCCA

AUDITORS:

GKP (Ampthill) Limited

Statutory Auditor

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

FIXED ASSETS

Tangible assets

4

592,688

563,931

CURRENT ASSETS

Stocks

241,507

253,885

Debtors

5

1,928,185

2,053,394

Cash at bank and in hand

496,150

801,775

2,665,842

3,109,054

CREDITORS

Amounts falling due within one year

6

(1,100,937

)

(1,672,246

)

NET CURRENT ASSETS

1,564,905

1,436,808

TOTAL ASSETS LESS CURRENT LIABILITIES

2,157,593

2,000,739

PROVISIONS FOR LIABILITIES

(66,931

)

(50,349

)

NET ASSETS

2,090,662

1,950,390

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

2,085,662

1,945,390

2,090,662

1,950,390

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

M R Summers - Director

1.	STATUTORY INFORMATION

Kemppi (U.K.) 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.

Turnover

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

Revenue from the sale of goods is recognised on despatch to the customer.

Tangible fixed assets

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

Long leasehold property

-

Straight line over 25 years, over 125 years and Straight line over 15 years

Plant and machinery

-

Straight line over 6 years

Fixtures and fittings

-

Straight line over 6 years

Motor vehicles

-

Straight line over 6 years

Stocks

Stocks 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 Income Statement, 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.

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.

Operating lease agreements

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs

The company operates a 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. The assets of the scheme are held separately from those of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Long

Fixtures

leasehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

1,196,283

32,329

109,637

187,120

1,525,369

Additions

-

14,800

14,231

96,310

125,341

Disposals

-

(4,000

)

-

(35,145

)

(39,145

)

At 31 December 2025

1,196,283

43,129

123,868

248,285

1,611,565

DEPRECIATION

At 1 January 2025

771,730

28,440

92,659

68,609

961,438

Charge for year

42,353

2,761

6,149

36,535

87,798

Eliminated on disposal

-

(4,000

)

-

(26,359

)

(30,359

)

At 31 December 2025

814,083

27,201

98,808

78,785

1,018,877

NET BOOK VALUE

At 31 December 2025

382,200

15,928

25,060

169,500

592,688

At 31 December 2024

424,553

3,889

16,978

118,511

563,931

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,638,740

1,967,419

Amounts owed by group undertakings

228,545

31,853

Prepayments and accrued income

60,900

54,122

1,928,185

2,053,394

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,059

58,950

Amounts owed to group undertakings

754,548

1,132,168

Corporation tax

24,949

69,329

Social security and other taxes

23,282

23,361

VAT

263,104

331,116

Accruals and deferred income

15,995

57,322

1,100,937

1,672,246

7.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

19,983

46,161

Between one and five years

16,055

24,418

36,038

70,579

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

The Report of the Auditors was unqualified.

Karen Dyer FCCA (Senior Statutory Auditor)

for and on behalf of GKP (Ampthill) Limited

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 (Section 1A) 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned group undertakings.

10.	ULTIMATE PARENT COMPANY

Kemppi OY, a company incorporated in Finland, is the immediate parent company and the parent of the smallest group to prepare consolidated accounts of which this company is a member.

Kemppi Group OY, a company incorporated in Finland is the ultimate parent company and the parent of the largest group to prepare consolidated accounts of which this company is a member.

Copies of the consolidated accounts for Kemppi OY and Kemppi Group OY are publicly available in Finland.

The registered office for both Kemppi Oy and Kemppi Group OY is Kempinkatu 1, 15810, Lahti, Finland.