Company registration number 02414738 (England and Wales)
ESPA-PUMPS (U.K) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
The Octagon
Suite E2, 2nd Floor
Middleborough
Colchester
CO1 1TG
ESPA-PUMPS (U.K) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ESPA-PUMPS (U.K) LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,028
10,175
Current assets
Stocks
140,376
135,806
Debtors
4
83,750
85,968
Cash at bank and in hand
143
152
224,269
221,926
Creditors: amounts falling due within one year
5
(283,951)
(163,533)
Net current (liabilities)/assets
(59,682)
58,393
Total assets less current liabilities
(55,654)
68,568
Creditors: amounts falling due after more than one year
6
(1,203)
(7,322)
Net (liabilities)/assets
(56,857)
61,246
Capital and reserves
Called up share capital
7
1,348,052
1,348,052
Profit and loss reserves
(1,404,909)
(1,286,806)
Total equity
(56,857)
61,246

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 May 2026 and are signed on its behalf by:
Ms L Reixach Gelaber
Director
Company registration number 02414738 (England and Wales)
ESPA-PUMPS (U.K) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

ESPA-Pumps (U.K) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 15 Riverside Avenue West, Lawford, Manningtree, Essex, England, CO11 1UN.

1.1
Basis of preparation

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.

1.2
Going concern

The financial statements have been prepared on a going concern basis.true

As at 31 December 2025, the Company had net liabilities of £56,857 and therefore its balance sheet is insolvent. The Company is, however, a wholly owned subsidiary of ESPA 2025 S.L.

The Directors have prepared cash flow forecasts for a period of at least twelve months from the date of approval of these financial statements. These forecasts indicate that, without continued financial support, the Company would be unable to meet its liabilities as they fall due.

The Directors have received confirmation from ESPA 2025 S.L. that it will provide such financial support as is necessary to enable the Company to meet its liabilities as they fall due for a period of not less than twelve months from the date of approval of these financial statements. The Directors have no reason to believe that this support will not be forthcoming.

Accordingly, the Directors consider it appropriate to prepare the financial statements on a going concern basis.

1.3
Revenue

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

1.4
Tangible fixed assets

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

Improvements to Property
20% on cost
IT Equipment
25% on reducing balance
E-Commerce
20% on cost
1.5
Stocks

Stocks are valued at the lower of cost and net realisable value, with cost determined using the FIFO method, after making due allowance for obsolete and slow-moving items.

1.6
Taxation

The tax expense represents the sum of the tax currently payable 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.

ESPA-PUMPS (U.K) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

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.

1.7
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.

1.8
Leases
As lessee

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

1.9
Foreign exchange

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.

1.10

Debtors

Short term debtors are measured at transaction price, less an impairment. Loans receivable are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.11

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
6
ESPA-PUMPS (U.K) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
E-Commerce
Total
£
£
£
£
Cost
At 1 January 2025 and 31 December 2025
21,857
6,477
2,900
31,234
Depreciation and impairment
At 1 January 2025
17,343
1,693
2,023
21,059
Depreciation charged in the year
4,371
1,196
580
6,147
At 31 December 2025
21,714
2,889
2,603
27,206
Carrying amount
At 31 December 2025
143
3,588
297
4,028
At 31 December 2024
4,514
4,784
877
10,175
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
82,085
82,753
Other debtors
1,665
3,215
83,750
85,968
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
24,357
22,501
Trade creditors
30,800
36,217
Amounts owed to group undertakings
192,031
61,635
Taxation and social security
25,918
31,557
Other creditors
10,845
11,623
283,951
163,533
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,203
7,322
ESPA-PUMPS (U.K) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1,348,052
1,348,052
1,348,052
1,348,052
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified.

Senior Statutory Auditor:
Oliver White
Statutory Auditor:
Affinia (Colchester)
Date of audit report:
7 May 2026
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
84,479
24,047
10
Related Party Disclosures

The Company's immediate parent undertaking is ESPA 2025 S.L.

The registered address of ESPA 2025 S.L is: Carretera De Mieres, S/N, Banyoles, Girona, Spain, 17820.

The ultimate parent company is Industrias Auxiliares GTE Group, SL.

The registered address of GTE Soportes Industriales, SL is: Carrer del Pintor Pigem, 56, 17820 Banyoles, Girona, Spain.

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