Company registration number 00953466 (England and Wales)
Jost (Great Britain) Limited
Annual report and financial statements
For the year ended 31 December 2025
Jost (Great Britain) Limited
Company information
Director
F Uhlmann
Secretary
H M Bystrom
Company number
00953466
Registered office
Unit C
Birch Business Park
Whittle Lane
Heywood
Lancashire
England
OL10 2SX
Auditor
DJH Audit Limited
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN
Jost (Great Britain) Limited
Contents
Page
Strategic report
1 - 2
Director's report
3 - 4
Independent auditor's report
5 - 7
Income statement
8
Statement of comprehensive income
9
Statement of financial position
10
Statement of changes in equity
11
Notes to the financial statements
12 - 21
Jost (Great Britain) Limited
Strategic report
For the year ended 31 December 2025
- 1 -

The director presents the strategic report for the year ended 31 December 2025.

Review of the business

JOST (Great Britain) Limited (JOST GB) resumed trading activities on 1 January 2021, following the transfer of all assets and liabilities from JOST UK Limited (JOST UK) Subsequently, JOST UK was divested in May 2021 and renamed Edbro Hydraulics Limited.

During 2025 the business operated in a challenging commercial environment. The UK market continued to be influenced by the broader downturn in the European commercial vehicle sector, resulting in a modest reduction in turnover compared with 2024. Despite this, the aftermarket and truck segments demonstrated resilience, maintaining stable performance levels throughout the year.

Sales volumes within the company's core product portfolio remained broadly stable. Maintaining a strong market position while preserving JOST's premium brand positioning remains a key strategic priority. The company will continue to monitor market pricing closely to ensure competitiveness. JOST continues to be a strong supplier in the field.

JOST GB continued distributing 'Quicke' agricultural handling solutions, introduced through the Group's acquisition of A LO Group in 2020. ALO UK Limited has since entered voluntary liquidation and its operations have been integrated into JOST GB. JOST GB operates as a warehousing hub. This arrangement continues to add a complementary revenue stream and enhanced customer service by reducing lead times and increasing product availability. Looking ahead to 2026, the company plans to further strengthen its agricultural parts distribution capability by re-establishing local inventory availability at the Heywood warehouse. This initiative is expected to improve service levels and support revenue growth.

For the coming year, 2026, the focus of JOST GB will be on the continued sales growth of the group's core product range alongside the promotion of new products such as the JAS Drum Brake Axle & the KKS Autonomous Coupling System, along with other safety devices such as King Pin Finder & Drawbar Finder. Trials are in place for these new products.

JOST GB will continue to focus on growing its truck equipment fitting service which supports JOST's OE market share and continues to support the local customer base in the UK & Ireland with options not available at European Truck OE manufacturing plants. The 'Fitting Shop' has achieved Whole Vehicle Type Approval status from VCA and will play an important role in supporting JOST products in the marketplace.

In addition, the Fitting Shop' will begin supporting the wider JOST Group by assembling customer orders for the agricultural equipment business. This initiative is expected to reduce costs for the agricultural segment while increasing revenue generation within JOST GB, thereby benefiting the Group overall.

The 'Fitting Shop' plays an important part in developing talent who understand our products with vital hands-on experience. This will support our market growth through customer support, whilst also supporting our internal targets for long term employee continuity.

During 2026 the company also intends to launch an 80T heavy duty kit, enabling JOST to compete in segments currently served by competing products.

Although the macroeconomic environment remains uncertain, the company expects 2026 to present opportunities for growth through product innovation, operational improvements and strengthened customer service. Management therefore remains optimistic that, despite ongoing market challenges, the business will continue to perform solidly.

Jost (Great Britain) Limited
Strategic report (continued)
For the year ended 31 December 2025
- 2 -

By order of the board

H M Bystrom
Secretary
7 May 2026
Jost (Great Britain) Limited
Director's report
For the year ended 31 December 2025
- 3 -

The director presents his annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of the distribution of JOST World products into the UK.

Results and dividends

The results for the year are set out on page 8.

Ordinary dividends were paid amounting to £1,000,000. The director does not recommend payment of a final dividend.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

F Uhlmann
D Broomfield
(Deceased 21 March 2025)
Auditor

DJH Audit Limited has indicated its willingness to be reappointed for another term and appropriate arrangements are being made for it to be deemed reappointed as auditor in the absence of an Annual General Meeting.

Statement of director's responsibilities

The director is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Strategic report

In accordance with s414C(11) of the Companies Act, all other applicable disclosure requirements, which would otherwise be requ i red by Schedule 7 of the ‘Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008’ to be contained in the directors’ report, have been included in the strategic report.

Jost (Great Britain) Limited
Director's report (continued)
For the year ended 31 December 2025
- 4 -
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

By order of the board
H M Bystrom
Secretary
7 May 2026
Jost (Great Britain) Limited
Independent auditor's report
To the members of Jost (Great Britain) Limited
- 5 -
Opinion

We have audited the financial statements of Jost (Great Britain) Limited (the 'company') for the year ended 31 December 2025 which comprise the income statement, the statement of comprehensive income, the statement of financial position, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Jost (Great Britain) Limited
Independent auditor's report (continued)
To the members of Jost (Great Britain) Limited
- 6 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the director's r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the director's report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the director's r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of director's remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the director's r esponsibilities s tatement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

- We obtained an understanding of the legal and regulatory frameworks applicable to the company. We determined that the following were most relevant: FRS 102, Companies Act 2006, health and safety legislation and control of substances hazardous to health.

- We enquired of management the systems and controls the company has in place, the areas of the financial statements that are mostly susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud. The company did not inform us of any known, suspected or alleged fraud.

- We considered the incentives and opportunities that exist in the company, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly

- Using our knowledge of the company, together with the discussions held with the company at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment.

Jost (Great Britain) Limited
Independent auditor's report (continued)
To the members of Jost (Great Britain) Limited
- 7 -

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

- Identifying and testing journal entries, in particular those that were significant and unusual.

- Performing walkthrough tests of sales and purchases to ensure that appropriate controls and segregation of duties are in place.

- Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.

- Reviewing and challenging the assumptions and judgements used by management in their significant accounting estimates, in particular in relation to depreciation and the level of stock provision required.

- Assessing the extent of compliance, or lack of, with the relevant laws and regulations.

- Testing key turnover lines for evidence of management bias.

- Performing a physical verification of key assets, including stock.

- Obtaining third-party confirmation of material bank and loan balances.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the directors.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Richard Taylor FCA (Senior Statutory Auditor)
For and on behalf of DJH Audit Limited, Statutory Auditor
Accountants
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN
13 May 2026
Jost (Great Britain) Limited
Income statement
For the year ended 31 December 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
13,338,688
13,411,184
Cost of sales
(9,566,771)
(9,627,851)
Gross profit
3,771,917
3,783,333
Administrative expenses
(3,691,829)
(2,864,616)
Other operating income
1,860,075
428,870
Operating profit
4
1,940,163
1,347,587
Interest receivable and similar income
5,755
13,867
Interest payable and similar expenses
7
1,176
(104,987)
Profit before taxation
1,947,094
1,256,467
Tax on profit
8
(510,522)
(274,833)
Profit for the financial year
1,436,572
981,634

The income statement has been prepared on the basis that all operations are continuing operations.

Jost (Great Britain) Limited
Statement of comprehensive income
For the year ended 31 December 2025
- 9 -
2025
2024
£
£
Profit for the year
1,436,572
981,634
Other comprehensive income
-
-
Total comprehensive income for the year
1,436,572
981,634
Jost (Great Britain) Limited
Statement of financial position
As at 31 December 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
10
508,291
557,219
Current assets
Stocks
11
1,306,597
1,270,748
Debtors
12
2,556,730
2,286,371
Cash at bank and in hand
1,969,344
2,138,745
5,832,671
5,695,864
Creditors: amounts falling due within one year
13
(976,661)
(1,326,109)
Net current assets
4,856,010
4,369,755
Total assets less current liabilities
5,364,301
4,926,974
Provisions for liabilities
Deferred tax liability
14
69,681
68,926
(69,681)
(68,926)
Net assets
5,294,620
4,858,048
Capital and reserves
Called up share capital
15
3,295,000
3,295,000
Profit and loss reserves
16
1,999,620
1,563,048
Total equity
5,294,620
4,858,048

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 12 May 2026 and are signed on its behalf by:
F Uhlmann
Director
Company registration number 00953466 (England and Wales)
Jost (Great Britain) Limited
Statement of changes in equity
For the year ended 31 December 2025
- 11 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
3,295,000
581,414
3,876,414
Year ended 31 December 2024:
Profit and total comprehensive income
-
981,634
981,634
Balance at 31 December 2024
3,295,000
1,563,048
4,858,048
Year ended 31 December 2025:
Profit and total comprehensive income
-
1,436,572
1,436,572
Dividends
9
-
(1,000,000)
(1,000,000)
Balance at 31 December 2025
3,295,000
1,999,620
5,294,620
Jost (Great Britain) Limited
Notes to the financial statements
For the year ended 31 December 2025
- 12 -
1
Accounting policies
Company information

Jost (Great Britain) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit C, Birch Business Park, Whittle Lane, Heywood, Lancashire, England, OL10 2SX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

• the requirements of Section 7 Statement of Cash Flows;

• the requirement of paragraph 3.17(d);

• the requirement of paragraph 33.7.

The financial statements have been prepared under the historical cost convention.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Jost (Great Britain) Limited is a wholly owned subsidiary of Jost-Werke Gmbh & Co and the results of Jost (Great Britain) Limited are included in the consolidated financial statements of Jost Werke SE which are available from publicly available.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover shown in the income statement represents the value of all goods sold during the period, less returns received, at selling price exclusive of Value Added Tax. Sales are recognised at the point at which the company has fulfilled its contractual obligations and the risk and rewards attaching to the product, such as obsolescence, have been transferred to the customer.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% - 33% straight line
Fixtures and fittings
12.5% - 20% straight line
Motor vehicles
25% straight line

The residual values, estimated useful lives and depreciation method of tangible fixed assets are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

Jost (Great Britain) Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 13 -
1.5
Stocks

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost represents purchase price of finished goods.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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 income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Jost (Great Britain) Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 14 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Jost (Great Britain) Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 15 -
1.12

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the statement of financial position date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised on the income statement.

1.13

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the income statement on a straight line basis over the period of the lease.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Estimating the useful economic life of an asset and the anticipated residual value are considered the key judgement in calculating an appropriate depreciation charge.

In categorising leases as finance or operating leases, the directors make judgements as to whether significant risks and rewards of ownership have transferred to the company as lessee.

Making judgement based on historical experience on the level of provision required for bad debts. Further information received after the statement of financial position date may impact on the level of provision required.

Making judgement based on historical experience on the level of provision required for impairment of stock s. Further information received after the statement of financial position date may impact on the level of provision required.

Jost (Great Britain) Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 16 -
3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by geographical market
United Kingdom
11,253,314
10,995,106
Overseas
2,085,374
2,416,078
13,338,688
13,411,184
2025
2024
£
£
Other revenue
Interest income
5,755
13,867
4
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Exchange losses/(gains)
63,711
(3,124)
Depreciation of owned tangible fixed assets
105,023
100,469
(Profit)/loss on disposal of tangible fixed assets
-
4,776
Auditor's remunerations
12,750
12,750
Operating lease charges
262,120
202,182
5
Employees

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

2025
2024
Number
Number
Directors
1
2
Sales & Administration
22
15
Warehouse
8
9
Total
31
26
Jost (Great Britain) Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
5
Employees
(Continued)
- 17 -

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
1,215,093
861,420
Social security costs
158,919
95,455
Pension costs
203,305
114,876
1,577,317
1,071,751
6
Director's remuneration
2025
2024
£
£
Remuneration for qualifying services
87,226
128,957
Company pension contributions to defined contribution schemes
1,370
5,400
88,596
134,357
7
Interest payable and similar expenses
2025
2024
£
£
Other finance costs:
Other interest
(1,176)
104,987
8
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
509,767
210,155
Deferred tax
Origination and reversal of timing differences
755
64,678
Total tax charge
510,522
274,833
Jost (Great Britain) Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
8
Taxation
(Continued)
- 18 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,947,094
1,256,467
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
486,774
314,117
Tax effect of expenses that are not deductible in determining taxable profit
9,227
21,030
Adjustments in respect of prior years
15,772
(41,958)
Depreciation in excess of capital allowances
13,766
(83,034)
Deferred tax
(15,017)
64,678
Taxation charge for the year
510,522
274,833
9
Dividends
2025
2024
£
£
Interim paid
1,000,000
-
0
10
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
252,450
335,205
197,018
784,673
Additions
4,323
20,300
31,472
56,095
At 31 December 2025
256,773
355,505
228,490
840,768
Depreciation and impairment
At 1 January 2025
99,192
39,600
88,662
227,454
Depreciation charged in the year
33,031
19,702
52,290
105,023
At 31 December 2025
132,223
59,302
140,952
332,477
Carrying amount
At 31 December 2025
124,550
296,203
87,538
508,291
At 31 December 2024
153,258
295,605
108,356
557,219
Jost (Great Britain) Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 19 -
11
Stocks
2025
2024
£
£
Finished goods and goods for resale
1,306,597
1,270,748
12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,055,798
1,903,901
Corporation tax recoverable
786
-
0
Amounts owed by group undertakings
225,957
-
0
Other debtors
48,158
173,567
Prepayments and accrued income
226,031
208,903
2,556,730
2,286,371
13
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
286,308
96,000
Amounts owed to group undertakings
-
0
434,972
Corporation tax
-
0
26,812
Other taxation and social security
379,256
422,553
Other creditors
201,396
284,357
Accruals and deferred income
109,701
61,415
976,661
1,326,109
14
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
69,681
68,926
Jost (Great Britain) Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
14
Deferred taxation
(Continued)
- 20 -
2025
Movements in the year:
£
Liability at 1 January 2025
68,926
Charge to profit or loss
755
Liability at 31 December 2025
69,681
15
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
3,295,000 of £1 each of £1 each
3,295,000
3,295,000
3,295,000
3,295,000
16
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
1,563,048
581,414
Adjusted balance
1,563,048
581,414
Profit for the year
1,436,572
981,634
Dividends declared and paid in the year
(1,000,000)
-
At the end of the year
1,999,620
1,563,048
17
Operating lease commitments
As lessee

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

2025
2024
£
£
Within 1 year
398,585
394,992
Between two and five years
837,445
1,202,926
1,236,030
1,597,918
Jost (Great Britain) Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 21 -
18
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
203,179
-
0
Other information

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.

19
Ultimate controlling party

The intermediate parent company in the current year and prior year was Jost-Werke Deutschland GmbH. At the year end the ultimate parent company and controlling party was Jost Werke SE, a company registered in Germany, whose principal place of business is Siemensstrasse 2, Neu-Isenburg, 63263, Germany.

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