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

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.

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.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.

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

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

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.

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.

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 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.

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.

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

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.

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.

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.

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

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.

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

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.