REGISTERED NUMBER: 02029429 (England and Wales)

FLUX PUMPS INTERNATIONAL (UK) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K U Hahn

R Morgan

REGISTERED OFFICE:

11 Enterprise Park

Black Moor Road

Ebblake Industrial Estate

Verwood

Dorset

BH31 6YS

REGISTERED NUMBER:

02029429 (England and Wales)

FIXED ASSETS

Intangible assets

4

4,167

6,250

Tangible assets

5

81,166

109,073

85,333

115,323

CURRENT ASSETS

Stocks

247,999

262,598

Debtors

6

94,999

214,230

Cash at bank and in hand

293,532

73,556

636,530

550,384

CREDITORS

Amounts falling due within one year

7

(188,291

)

(165,390

)

NET CURRENT ASSETS

448,239

384,994

TOTAL ASSETS LESS CURRENT LIABILITIES

533,572

500,317

CAPITAL AND RESERVES

Called up share capital

200,000

200,000

Retained earnings

333,572

300,317

533,572

500,317

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

K U Hahn - Director

1.	STATUTORY INFORMATION

Flux Pumps International (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Revenue is recognised to the extent that it is probably that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Land and buildings

-

Straight line over 10 years

Plant and machinery etc

-

3-10 years straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

At the balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

Foreign currencies

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange

rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-

monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

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.

Financial assets

The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, 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.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

6,250

AMORTISATION

Charge for year

2,083

At 31 December 2025

2,083

NET BOOK VALUE

At 31 December 2025

4,167

At 31 December 2024

6,250

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

9,419

149,438

158,857

DEPRECIATION

At 1 January 2025

3,657

46,127

49,784

Charge for year

942

26,965

27,907

At 31 December 2025

4,599

73,092

77,691

NET BOOK VALUE

At 31 December 2025

4,820

76,346

81,166

At 31 December 2024

5,762

103,311

109,073

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

70,196

177,334

Other debtors

24,803

36,896

94,999

214,230

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

61,572

45,218

Taxation and social security

61,908

52,769

Other creditors

64,811

67,403

188,291

165,390

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

21,312

4,975

Between one and five years

27,839

-

49,151

4,975

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Michaela Johns (Senior Statutory Auditor)

for and on behalf of Hopper Williams & Bell Limited

10.	RELATED PARTY DISCLOSURES

During the year the Company made purchases of £656,241 (2024: £655,120) from Flux-Gerate GMBH, the ultimate parent undertaking. At the year end a total of £48,792 (2024: £27,152) was payable in respect of these purchases.

During the year the Company made purchases of £nil (2024: £1,129) and made sales of £532 (2024: £nil) from Flux France SAB, a company controlled by the ultimate parent undertaking. At the year end a total of £nil (2024: £nil) was payable in respect of these purchases and £nil (2024: £nil) was owed in respect to these sales.

During the year the Company paid rent totalling £20,700 (2024: £19,800). The property to which the rent relates to is owned by K U Hahn, also a Director of the ultimate parent undertaking. At the year end a total of £nil (2024: £nil) was payable in respect of this rent.

During the year the company also incurred management charges of £1,511 (2024: £1,411 from Briar Copse Limited, a company in which K U Hahn is a director. These charges related to to the management of the rented office premises. At the year end a total of £1,511 (2024: £nil) was payable in respect to these charges.

During the prior year year a close family member of Russell Morgan provided services to the company totalling £nil (2024: £1,070).

11.	ULTIMATE CONTROLLING PARTY

The ultimate and immediate controlling company is Flux-Gerate GMBH, a company incorporated in Germany.

The ultimate controlling parties are K U Hahn and M Wilhelm.

A copy of the ultimate controlling company's financial statements can be obtained from Flux-Gerate Gmbh, Talweg 12, 75433 Maulbronn, Germany.