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Registered number: 02715934 LOHMANN TECHNOLOGIES U.K. LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
LOHMANN TECHNOLOGIES U.K. LIMITED REGISTERED NUMBER: 02715934 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 3,103 |  | -
Tangible assets | 5 |  | 381,665 |  | 482,619
|  |  | 384,768 |  | 482,619
Current assets |  |  |  |  |
Stocks |  | 773,521 |  | 835,262 |
Debtors: amounts falling due within one year | 6 | 3,059,733 |  | 1,607,584 |
Cash at bank and in hand | 7 | 88,527 |  | 147,211 |
|  | 3,921,781 |  | 2,590,057 |
Creditors: amounts falling due within one year | 8 | (797,637) |  | (630,345) |
Net current assets |  |  | 3,124,144 |  | 1,959,712
Total assets less current liabilities |  |  | 3,508,912 |  | 2,442,331
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (92,311) |  | (114,204) |
Other provisions | 10 | (80,100) |  | (84,800) |
|  |  | (172,411) |  | (199,004)
Net assets |  |  | 3,336,501 |  | 2,243,327
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 400,100 |  | 400,100
Profit and loss account |  |  | 2,936,401 |  | 1,843,227
|  |  | 3,336,501 |  | 2,243,327
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ D T Ephgrave
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LOHMANN TECHNOLOGIES U.K. LIMITED REGISTERED NUMBER: 02715934 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
Director
Date: 15 April 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
LOHMANN TECHNOLOGIES U.K. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Lohmann Technologies U.K. Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Hillier Hopkins Llp, 249 Silbury Boulevard, Milton Keynes, Bucks, United Kingdom, MK9 1NA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
LOHMANN TECHNOLOGIES U.K. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
LOHMANN TECHNOLOGIES U.K. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model 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. Page 5
LOHMANN TECHNOLOGIES U.K. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - |  | at varying rates on cost
|  |  |  | Motor vehicles | - | 20% | straight line
|  |  |  | Fixtures and fittings | - | 20% | straight line
The assets' 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.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
LOHMANN TECHNOLOGIES U.K. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 27 (2024 - 28).
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| Additions | 3,266
| At 31 December 2025 | 3,266
| Amortisation |
| Charge for the year on owned assets | 163
| At 31 December 2025 | 163
| Net book value |
| At 31 December 2025 | 3,103
| At 31 December 2024 | -
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LOHMANN TECHNOLOGIES U.K. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 January 2025 | 1,424,781 | 58,483 | 460,629 | 1,943,893
| Additions | 7,774 | - | 15,496 | 23,270
| Disposals | - | - | (44,860) | (44,860)
| At 31 December 2025 | 1,432,555 | 58,483 | 431,265 | 1,922,303
| Depreciation |  |  |  |
| At 1 January 2025 | 979,075 | 55,275 | 426,924 | 1,461,274
| Charge for the year on owned assets | 108,277 | 1,750 | 14,197 | 124,224
| Disposals | - | - | (44,860) | (44,860)
| At 31 December 2025 | 1,087,352 | 57,025 | 396,261 | 1,540,638
| Net book value |  |  |  |
| At 31 December 2025 | 345,203 | 1,458 | 35,004 | 381,665
| At 31 December 2024 | 445,706 | 3,208 | 33,705 | 482,619
6. | Debtors: amounts falling under one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,010,369 | 805,160
| Amounts owed by group undertakings | 2,019,908 | 649,451
| Other debtors | 29,456 | 152,973
|  | 3,059,733 | 1,607,584
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LOHMANN TECHNOLOGIES U.K. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 88,527 | 147,211
|  | 88,527 | 147,211
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 147,046 | 160,749
| Amounts owed to group undertakings | 23,736 | 17,907
| Other taxation and social security | 381,159 | 317,147
| Other creditors | 104,849 | -
| Accruals and deferred income | 140,847 | 134,542
|  | 797,637 | 630,345
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (114,206)
| Charged to profit or loss | 21,894
| At end of year | (92,312)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (92,312) | (114,206)
|  | (92,312) | (114,206)
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LOHMANN TECHNOLOGIES U.K. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Provisions
|  | Dilapidations
|  | £
| At 1 January 2025 | 84,800
| Charged to profit or loss | (4,700)
| At 31 December 2025 | 80,100
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £67,544 (2024 - £56,221). There were no prepaid or accrued contributions at the year end (2024 - £nil).
12. | Controlling party
The ultimate parent company throughout the financial year was Lohmann GmbH & Co. KG which is registered in Germany. The results of Lohmann Technologies U.K. Limited are included in the group accounts prepared by Lohmann GmbH & Co. KG. The accounts can be obtained from the registered office address shown below: Irlicher Strabe 55 Postfach 1454 56504 Neuwied The ultimate controlling party is Lohmann GmbH & Co. KG.
13. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 15 April 2026 by Louise Cherry ACA (Senior statutory auditor) on behalf of Hillier Hopkins LLP.
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