REGISTERED NUMBER: 02686097 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Falco UK Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

1,015,811

1,176,985

CURRENT ASSETS

Stocks

363,043

495,012

Debtors

5

654,415

468,820

Cash at bank and in hand

832,559

1,165,999

1,850,017

2,129,831

CREDITORS

Amounts falling due within one year

6

206,723

242,414

NET CURRENT ASSETS

1,643,294

1,887,417

TOTAL ASSETS LESS CURRENT LIABILITIES

2,659,105

3,064,402

PROVISIONS FOR LIABILITIES

21,763

35,656

NET ASSETS

2,637,342

3,028,746

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,637,242

3,028,646

SHAREHOLDERS' FUNDS

2,637,342

3,028,746

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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

Mr R A Harper - Director

1.	STATUTORY INFORMATION

Falco UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02686097

Registered office:

Unit 8

Leekbrook Way

Leekbrook

Staffordshire

ST13 7AP

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis. The directors are satisfied that the shareholders are prepared to continue to support the company for the next year.

Related party exemption

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

Turnover

Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

- Sales of Goods

Turnover from the sale of goods and services is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is on despatch of goods or service delivery and when installations are fully completed, being the point at which revenue can be measured reliably.

- Rental income

Rental income is recognised on an accruals basis when the company is entitled to the income.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

25% straight line basis

Motor vehicles

-

25% straight line basis

Stocks

Stocks are stated at the lower of cost and the net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on 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 and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

1,343,582

318,940

420,477

2,082,999

Additions

-

36,226

40,000

76,226

Disposals

(103,640

)

(3,690

)

(30,473

)

(137,803

)

At 31 December 2025

1,239,942

351,476

430,004

2,021,422

DEPRECIATION

At 1 January 2025

373,220

224,945

307,849

906,014

Charge for year

26,003

39,029

72,956

137,988

Eliminated on disposal

(5,698

)

(2,220

)

(30,473

)

(38,391

)

At 31 December 2025

393,525

261,754

350,332

1,005,611

NET BOOK VALUE

At 31 December 2025

846,417

89,722

79,672

1,015,811

At 31 December 2024

970,362

93,995

112,628

1,176,985

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

578,659

388,792

Other debtors

75,756

80,028

654,415

468,820

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

90,954

65,170

Amounts owed to group undertakings

-

18,902

Taxation and social security

106,269

85,016

Other creditors

9,500

73,326

206,723

242,414

7.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

7,957

7,957

Between one and five years

7,957

15,913

15,914

23,870

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

The Report of the Auditors was unqualified.

Jeremy Bostock BA BFP FCA (Senior Statutory Auditor)

for and on behalf of Thompson Wright (Audit) Limited

9.	ULTIMATE CONTROLLING PARTY

The company's immediate parent company is Friesa B.V., a company registered at Weitzelweg 8, , NL-7671 EJ Vriezenveen, Netherlands. The company's ultimate parent company is Yãma-deva B.V. a company registered in the Netherlands.

The directors are of the opinion that there are no personnel regarded as key management.

The ultimate controlling party is Mr Franz Friesacher.