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Registration number: 10469466

Rosenberger UK Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

Rosenberger UK Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 5

Rosenberger UK Limited

(Registration number: 10469466)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |  |  |
Debtors | 4 |  | 68,654 |  | 94,821
Cash at bank and in hand |  |  | 91,812 |  | 52,925
|  |  | 160,466 |  | 147,746
Creditors: Amounts falling due within one year | 5 |  | (21,019) |  | (15,201)
Net assets |  |  | 139,447 |  | 132,545
Capital and reserves |  |  |  |  |
Called up share capital | 6 | 100 |  | 100 |
Retained earnings |  | 139,347 |  | 132,445 |
Shareholders' funds |  |  | 139,447 |  | 132,545

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 May 2026

......................................... Mr J Rottenaicher Director |  |

Rosenberger UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
York House
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PE

These financial statements were authorised for issue by the director on 11 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Summary of disclosure exemptions

The company has taken advantage of the exemptions available under FRS 102, Section 33 Related party disclosures and UK Statutory Instruments, 1 Sch.72 from disclosing transactions and balances with fellow group undertakings that are wholly owned.

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 11 May 2026 was Gillian McLoughlin FCA , who signed for and on behalf of Watson Buckle Limited.

.........................................

Revenue recognition

Turnover comprises the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Rosenberger UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Rosenberger UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Financial instruments

Financial assets
Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

3 | Staff numbers

The average number of persons employed by the company during the year was 2 (2024 - 2).

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,514 | 2,766
Amounts owed by related parties | 66,850 | 91,503
Other debtors | 290 | 552
| 68,654 | 94,821

Rosenberger UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 717 | 1,083
Taxation and social security | 12,119 | 6,753
Accruals and deferred income | 6,983 | 6,825
Other creditors | 1,200 | 540
| 21,019 | 15,201

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

7 | Parent and ultimate parent undertaking

The company's immediate parent is Rosenberger Hochfrequenztechnik GmbH & Co. KG, incorporated in Germany. The registered address of Rosenberger Hochfrequenztechnik GmbH & Co. KG is Hauptstraße 1, 83413 Fridolfing, Germany.
The ultimate parent undertaking and ultimate controlling party is Rosenberger GmbH & Co. KG, a company incorporated in Germany.