Company No: 09486170 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Frank Behrens
	Susanne Kuefe-Vorholt
	Steffen Vondran

REGISTERED OFFICE	92 Second Avenue
	Pensnett Trading Estate
	Kingswinford
	DY6 7FP
	United Kingdom

COMPANY NUMBER

09486170 (England and Wales)

AUDITOR	Tuerner Audit Limited
	Statutory Auditor
	Bridge House
	Old Grantham Road
	Whatton
	Nottingham
	NG13 9FG

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	231,114		184,439
		231,114		184,439
Current assets
Stocks		1,438,798		1,529,651
Debtors	5	727,757		735,751
Cash at bank and in hand		1,154,583		372,247
		3,321,138		2,637,649
Creditors: amounts falling due within one year	6	( 1,823,611)		( 1,286,876)
Net current assets		1,497,527		1,350,773
Total assets less current liabilities		1,728,641		1,535,212
Provision for liabilities	7	( 110,863)		( 38,254)
Net assets		1,617,778		1,496,958
Capital and reserves
Called-up share capital	8	200,000		200,000
Profit and loss account		1,417,778		1,296,958
Total shareholder's funds		1,617,778		1,496,958

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Diesel Technic UK & Ireland Ltd. (registered number: 09486170) were approved and authorised for issue by the Board of Directors on 14 April 2026. They were signed on its behalf by:

Frank Behrens Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Diesel Technic UK & Ireland Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 92 Second Avenue, Pensnett Trading Estate, Kingswinford, DY6 7FP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

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

The company recognises turnover upon delivery of goods to the customer. Where sold goods remain undelivered at the year end, an adjustment is made under creditors on the balance sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 - 15 years straight line
Plant and machinery etc.	3 - 13 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is based on the average cost of stock held. Provision is made for obsolete, slow-moving or defective items where appropriate.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

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.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	12		12

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2025	9,581		9,581
At 31 December 2025	9,581		9,581
Accumulated amortisation
At 01 January 2025	9,581		9,581
At 31 December 2025	9,581		9,581
Net book value
At 31 December 2025	0		0
At 31 December 2024	0		0

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 January 2025	400,293		126,561		526,854
Additions	87,785		2,904		90,689
Disposals	0		( 10,865)		( 10,865)
At 31 December 2025	488,078		118,600		606,678
Accumulated depreciation
At 01 January 2025	254,261		88,154		342,415
Charge for the financial year	35,285		8,729		44,014
Disposals	0		( 10,865)		( 10,865)
At 31 December 2025	289,546		86,018		375,564
Net book value
At 31 December 2025	198,532		32,582		231,114
At 31 December 2024	146,032		38,407		184,439

5. Debtors

	2025		2024
	£		£
Trade debtors	706,392		728,180
Prepayments	7,261		5,871
Other debtors	14,104		1,700
	727,757		735,751

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	50,227		44,302
Amounts owed to group undertakings	1,487,113		846,638
Accruals	76,293		194,151
Corporation tax	15,652		8,536
Other taxation and social security	188,955		191,334
Other creditors	5,371		1,915
	1,823,611		1,286,876

7. Provision for liabilities

	2025		2024
	£		£
Deferred tax	21,432		38,254
Other provisions	89,431		0
	110,863		38,254

Other provisions are the estimated costs to restore the company's leased premises to their original condition prior to the company's tenancy, discounted to present value. This liability is expected to be settled in the period ending 31 December 2035.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2,000 Ordinary shares of £ 100.00 each	200,000		200,000

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	180,323		102,578
between one and five years	636,768		32,390
Total future minimum lease payments under non-cancellable operating leases	817,091		134,968

10. Parent Company

The ultimate holding company of Diesel Technic UK & Ireland Ltd and the parent of the largest and smallest group for which consolidated financial statements are prepared is Diesel Technic SE whose registered office is Wehrmannsdamm 5-9, 27245 Kirchdorf, Germany.

11. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2025 was unqualified.

The audit report was signed by Caroline Peverett BA FCA on behalf of Tuerner Audit Limited.