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Registered number: 05990280
Wood-Mizer (UK) Limited
Financial Statements
For The Year Ended 31 December 2025
Gooch Maloney & Company
Wood-Mizer (UK) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—5

Page 1
Wood-Mizer (UK) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05990280

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,646 |  | 7,568
|  |  | 3,646 |  | 7,568
CURRENT ASSETS
Stocks | 5 | 208,473 |  | 247,985 |
Debtors | 6 | 29,556 |  | 40,047 |
Cash at bank and in hand |  | 353,279 |  | 219,574 |
|  | 591,308 |  | 507,606 |
Creditors: Amounts Falling Due Within One Year | 7 | (415,958 ) |  | (330,027 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 175,350 |  | 177,579
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 178,996 |  | 185,147
NET ASSETS |  |  | 178,996 |  | 185,147
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 178,994 |  | 185,145
SHAREHOLDERS' FUNDS |  |  | 178,996 |  | 185,147

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved and authorised for issue by the board and were signed on its behalf :

Mr Robert Baginski Director
07/04/2026

The notes on pages 2 to 5 form part of these financial statements.
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Page 2
Wood-Mizer (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Wood-Mizer (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05990280 . The registered office is Hopfield Barn, Kenward Road, Yalding, Kent, ME18 6LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% WDV
Motor Vehicles | 25% SL

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Wood-Mizer (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution 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 £5,550.33 (2024: £6,489.73). Contributions totalling £Nil (2024: £Nil) were payable to the fund at the balance sheet date and are included in creditors
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
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Wood-Mizer (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 43,004 | 19,495 | 62,499
As at 31 December 2025 | 43,004 | 19,495 | 62,499
Depreciation
As at 1 January 2025 | 35,436 | 19,495 | 54,931
Provided during the period | 3,922 | - | 3,922
As at 31 December 2025 | 39,358 | 19,495 | 58,853
Net Book Value
As at 31 December 2025 | 3,646 | - | 3,646
As at 1 January 2025 | 7,568 | - | 7,568

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 208,473 |  | 247,985

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,557 |  | 28,087
Prepayments and accrued income | 11,999 |  | 7,012
Corporation tax recoverable assets | - |  | 4,948
| 29,556 |  | 40,047

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,042 |  | 6,838
Corporation tax | 12,121 |  | -
Other taxes and social security | 5,833 |  | 6,589
VAT | 46,429 |  | 80,404
Other creditors | 139,804 |  | 141,302
Accruals and deferred income | 25,264 |  | 14,850
Amounts owed to group undertakings | 183,465 |  | 80,044
| 415,958 |  | 330,027

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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Wood-Mizer (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Pension Commitments
The company operates a defined contribution pension scheme for .... The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of ... (PY ...) were due to the fund. They are included in Other Creditors.
10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 50,000 |  | -

11. Ultimate Controlling Party
Wood-Mizer( UK) Limited is a subsidary of Wood-Mizer Industries Sp.ZO.O, a company incorportated in Poland with a registerd office of Nagorma 114, 62-600 Kolo, Poland.
12. Audit Information
The auditor's report on the accounts of Wood-Mizer (UK) Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Stephen Poleykett BA (Hons) FCA (Senior Statutory Auditor) for and on behalf of MHA Audit Services LLP , Statutory Auditor.
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