REGISTERED NUMBER: 06414102 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Ronchi UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Ronchi

REGISTERED OFFICE:

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

REGISTERED NUMBER:

06414102 (England and Wales)

AUDITORS:

Bennett Brooks & Co Limited

Chartered Accountants

& Statutory Auditors

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

FIXED ASSETS

Tangible assets

4

560

453

CURRENT ASSETS

Stocks

25,140

26,083

Debtors

5

300,773

333,349

Cash at bank and in hand

1,707,953

1,085,144

2,033,866

1,444,576

CREDITORS

Amounts falling due within one year

6

(1,046,945

)

(484,101

)

NET CURRENT ASSETS

986,921

960,475

TOTAL ASSETS LESS CURRENT LIABILITIES

987,481

960,928

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

987,381

960,828

SHAREHOLDERS' FUNDS

987,481

960,928

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

A Ronchi - Director

1.	STATUTORY INFORMATION

Ronchi UK Limited is a private company, limited by shares, registered and incorporated in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The principal activity of the company in the year under review was that of packaging equipment supply, repairs and servicing.

The presentation currency of the financial statements is the Pound Sterling (£).

Transactions are rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Going concern

The company meets its day to day financing arrangements through its cash resources and management of its intercompany creditor positions with related entities. A letter of support from the ultimate controlling party has been received confirming the commitment to provide financial support for at least 12 months from the date of signing.

At the year end, the amount owed to the immediate parent company Ronchi Mario S.p.A. totalled £876,570, an increase of £588,109 compared with the amount owed at 31 December 2024. The increase reflects the fact that no repayments were made during the financial year, as detailed in Note 9. As a result of this, the company balance of cash at bank and in hand totalled £1,707,953 at the reporting date, representing an increase of £622,809 on the prior year. In the three months following the reporting date, the company made repayments totalling £763,921 of the intercompany balance to Ronchi Mario S.p.A as disclosed in Note 10. The director confirms that the ultimate parent undertaking continues to provide financial support to the company and the repayments do not affect the company's ability to continue trading as a going concern.

The directors have prepared forecasts and cashflows that show that the company is able to operate within its cash resources for a period of at least 12 months, and given the written support provided by the ultimate controlling party, consider the going concern basis of preparation to be appropriate.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised when the risks and rewards of ownership have passed to the customer, generally on despatch.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for it's intended use.

Depreciation on all assets is calculated to allocate the depreciable amount to their residual value of a systematic basis over their estimated useful life as follows:

Fixtures and fittings - 33% on cost

Stocks

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

Financial instruments

i. Financial assets

Basic financial assets, including trade and other receivables, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at present value of future cash receipts discounted at a market rate of interest.

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. Any impairment loss would be recognised in the profit and loss.

Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled, or substantially the risks and rewards of the ownership of the asset are transferred to another party.

ii. Financial liabilities

Basic financial liabilities, including trade and other payables and bank loans 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.

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

Taxation

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

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand and cash held with banks.

Share capital

Ordinary shares are classed as equity.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

6,291

Additions

500

At 31 December 2025

6,791

DEPRECIATION

At 1 January 2025

5,838

Charge for year

393

At 31 December 2025

6,231

NET BOOK VALUE

At 31 December 2025

560

At 31 December 2024

453

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

289,893

322,878

Prepayments

10,880

10,471

300,773

333,349

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

493

-

Corporation tax

9,296

49,271

Social security & other taxes

3,854

-

VAT

119,944

51,788

Other creditors

255

513

Due to group undertakings

893,732

305,623

Accruals

19,371

76,906

1,046,945

484,101

Amounts due to group undertakings are unsecured, interest free and repayable on demand.

7.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

6,594

13,060

Between one and five years

12,639

-

19,233

13,060

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

The Report of the Auditors was unqualified.

Emily Gillbanks ACA (Senior Statutory Auditor)

for and on behalf of Bennett Brooks & Co Limited

9.	RELATED PARTY DISCLOSURES

In the year ended 31 December 2025, the company purchased machine parts of £570,947 (2024: £445,550) from the immediate parent company Ronchi Mario S.p.A. and made repayments to Ronchi Mario S.p.A. of £nil (2024: £386,086). At the year end, the amount owed to Ronchi Mario S.p.A. totalled £876,570 (2024: £306,623) which is unsecured, interest free and repayable on demand as disclosed in Note 7.

10.	POST BALANCE SHEET EVENTS

In the three months following the reporting date, the company made repayments totalling £763,921 of the intercompany balance to the immediate parent company Ronchi Mario S.p.A. The director confirms that the ultimate parent undertaking continues to provide financial support to the company and the repayments do not affect the company's ability to continue trading as a going concern.

11.	ULTIMATE CONTROLLING PARTY

The company's immediate parent is Ronchi Mario S.p.A., incorporated in Italy.

The ultimate parent is Ronchi Holding S.p.A., incorporated in Italy.

These financial statements are available upon request from 43 - 20060 Gessate - MI - Italy.

C Ronchi and G Ronchi jointly control Ronchi Holdings S.p.A.