Registration number: 08247042

Fortop Automation & Energy Control UK Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 8

Fortop Automation & Energy Control UK Ltd

(Registration number: 08247042)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	6,757	11,667
Current assets
Debtors	6	830,035	296,832
Cash at bank and in hand		529,871	255,850
		1,359,906	552,682
Creditors: Amounts falling due within one year	7	(1,089,212)	(382,018)
Net current assets		270,694	170,664
Net assets		277,451	182,331
Capital and reserves
Called up share capital	8	100,000	100,000
Retained earnings		177,451	82,331
Shareholders' funds		277,451	182,331

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 2 April 2026 and signed on its behalf by:
 

......................................... S Hill Director

......................................... H Sikkema Director

Fortop Automation & Energy Control UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Malvern Hills Science Park
Geraldine Road
Malvern
Worcs
WR14 3SZ

These financial statements were authorised for issue by the Board on 2 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Fortop Automation & Energy Control UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line basis
Motor vehicles	25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Fortop Automation & Energy Control UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 5).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	6,784	7,905

Fortop Automation & Energy Control UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	45,842	45,842
Additions	1,874	1,874
At 31 December 2025	47,716	47,716
Depreciation
At 1 January 2025	34,175	34,175
Charge for the year	6,784	6,784
At 31 December 2025	40,959	40,959
Carrying amount
At 31 December 2025	6,757	6,757
At 31 December 2024	11,667	11,667

6

Debtors

Current	2025 £	2024 £
Trade debtors	810,572	290,700
Prepayments	19,463	6,132
	830,035	296,832

Fortop Automation & Energy Control UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	931,810	275,484
Taxation and social security	140,428	56,411
Accruals and deferred income	15,621	30,523
Other creditors	1,353	19,600
	1,089,212	382,018

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100,000	100,000	100,000	100,000

9

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £Nil (2024 - £1.00) per each Ordinary shares		-		100,000

Fortop Automation & Energy Control UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

10	Related party transactions

Fortop Automation & Energy Control UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	83,076	78,353
Contributions paid to money purchase schemes	1,321	1,321
	84,397	79,674

Summary of transactions with entities with joint control or significant interest

Fortop Automation & Energycontrol BV, a Dutch registered company, owns 70% of this company.
During the year, it supplied goods for resale, freight services and management charges, subject to normal commercial terms.