Pommier Furgocar UK Limited

	Page
Abridged Statement of Financial Position	1
Notes to the Abridged Financial Statements	2—6

1. General Information

Pommier Furgocar UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04058903 . The registered office is Unit L Key Industrial Park Fernside Road, Wednesfield, Wolverhampton, West Midlands, WV13 3YA.

The presentation currency of the financial statements is Pound Sterling (£) and are rounded to the nearest £1.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statement have been prepared on the going concern basis which assumes that the Company will continue in operational existence for the foreeable future.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and

trade discounts.

Turnover from the provision of goods is recognised when the risks and rewards of ownership of goods have been

transferred to the customer. The risks and rewards of ownership of goods are deemed to have been transferred when

the goods are dispatched to, or are collected by, the customer and legal title has been passed.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 7 years.

Goodwill being the amount paid in connection with the acquisition of a business in 2012, has been fully amortised.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Land and Property Leasehold	Straight line over the life of the lease
Plant & Machinery	20% reducing balance

2.5. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to the income statement over the term of the lease.

Assets held under hire purchase contracts are depreciated in accordance with the Company’s depreciation policy.

2.6. Stocks and Work in Progress

Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.7. Financial Instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets, are assessed for indicators of impairment at the end of each reporting period for objective evidence of impairment. If objective evidence is found, an impairment loss is recognised in the Income Statement.

For financial assets carried at amortised cost, the amount of the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the financial asset's original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount the company would receive for the asset if it was sold at the balance sheet date.

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Pommier Furgocar UK Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the 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 differences are taken into account in arriving at the operating profit.

2.9. Taxation

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

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

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.10. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

2.11. Provisions

Provision for warranties and product liability are recognised when the company has a legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected as a result of the actual returns after the balance sheet date using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation

2.12. Exemption from preparing a cashflow statement

Exemption has been taken from preparing a cashflow statement on the grounds that the company qualifies as a small company.

2.13. Trade and other debtors

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

2.14. Trade and other creditors

Trade and other creditors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method unless effect of discounting would be immaterial, in which case they are stated at cost.

2.15. Cash and equivalents

Cash and cash equivalents are basic financial assets and include cash at bank and in hand.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 5)

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Pommier Furgocar UK Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Total
	£
Cost
As at 1 January 2025	30,000

As at 31 December 2025	30,000

Amortisation
As at 1 January 2025	30,000

As at 31 December 2025	30,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	259,918
Additions	1,510

As at 31 December 2025	261,428

Depreciation
As at 1 January 2025	238,741
Provided during the period	4,004

As at 31 December 2025	242,745

Net Book Value
As at 31 December 2025	18,683

As at 1 January 2025	21,177

6. Stocks

	2025	2024
	£	£
Stocks	255,335	304,840

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Accelerated capital allowances	4,351	3,712

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Pommier Furgocar UK Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
30,000 Ordinary Shares of £ 1.00 each	30,000	30,000

9. Other Commitments

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

	2025	2024
	£	£
Not later than one year	129,697	110,451
Later than one year and not later than five years	171,835	161,477

	301,532	271,928

10. Related Party Transactions

The Company has taken advantage of the exemption available under FRS102 section 33.1A not to disclosure transactions with other members of the group which are wholly owned. Also, Pommier S.A.S has provided guarantee over the rent due on the unit from which the Company operates.

11. Ultimate Holding Company

The immediate parent undertaking of Pommier Furgocar UK Limited is Pommier SAS.

The largest group in which the financial statements of the company are consolidated is that headed by the ultimate parent undertaking and ultimate controlling party, Pommier Evolution.

14. Judgements in applying accounting policies and key sources of estimation uncertainty

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

The Directors have considered whether the value of any of the Company's assets needs to be reduced as a result of impairment; their judgement was based on estimating the future economic benefits flowing from these assets. No such impairment was deemed necessary in preparation of these financial statements.

When calculating the inventory provision, management considers the nature and condition of the inventory, as well as applying assumptions around anticipated saleability of finished goods and future usage of raw materials.

Classification of leases - The company assesses whether a lease is classified as an operating lease or a finance lease based on the substance of the transaction rather than its legal form. This involves evaluating whether the lease transfers substantially all the risks and rewards incidental to ownership of the leased asset to the lessee along with the nature of the asset.

These judgements are reviewed annually or when there is a significant change in the terms of the lease agreements.

Inventory provisioning - The Company maintains sufficient stock levels to maintain an excellent customer service. As a result it is necessary to consider the recoverability of the cost of inventory and the associated provisioning required. When calculating the inventory provision, management considers the nature and condition of the inventory, as well as applying assumptions around anticipated saleability of finished goods and future usage of raw materials.

An allowance for impairment in relation to trade debtors are made where there is an identified an event which is evidence of a reduction in the recoverability of the trade debtor balance.

15. Pensions

The Company operates defined contribution retirement benefit schemes for all qualifying employees. The total expense charged to the income statement in the year ended 31 December 2025 was £74,924 (2024: £76,420). At 31 December 2025 £423 was included in creditors (2024: £nil) in respect of these contributions

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Pommier Furgocar UK Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

12. Audit Information

The auditor's report on the accounts of Pommier Furgocar UK Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Paul Kurowski (Senior Statutory Auditor) for and on behalf of Forvis Mazars LLP , Statutory Auditor.

Forvis Mazars LLP

Chartered Accountants and Statuory Auditor

3 Chamberlain Square

Birmingham

B3 3AX

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		18,683		21,177

			18,683		21,177
CURRENT ASSETS
Stocks	6	255,335		304,840
Debtors		875,061		1,412,323
Cash at bank and in hand		887,840		578,729

		2,018,236		2,295,892
Creditors: Amounts Falling Due Within One Year		(609,991 )		(695,864 )

NET CURRENT ASSETS (LIABILITIES)			1,408,245		1,600,028

TOTAL ASSETS LESS CURRENT LIABILITIES			1,426,928		1,621,205

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(4,351 )		(3,712 )

NET ASSETS			1,422,577		1,617,493

CAPITAL AND RESERVES
Called up share capital	8		30,000		30,000
Income Statement			1,392,577		1,587,493

SHAREHOLDERS' FUNDS			1,422,577		1,617,493