REGISTERED NUMBER: 04364198 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Kiezebrink UK Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr M J A Derks

Mr A Gordon

Mr S H Kiezebrink

Mrs C A Kiezebrink

SECRETARY:

Mr A Gordon

REGISTERED OFFICE:

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

REGISTERED NUMBER:

04364198 (England and Wales)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kiezebrink UK Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kiezebrink UK Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kiezebrink UK Limited and state those matters that we have agreed to state to the Board of Directors of Kiezebrink UK Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kiezebrink UK Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kiezebrink UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kiezebrink UK Limited. You consider that Kiezebrink UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kiezebrink UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HSA & Co

Chartered Accountants

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

Date: .............................................

FIXED ASSETS

Intangible assets

5

23,979

-

Tangible assets

6

382,304

481,517

406,283

481,517

CURRENT ASSETS

Stocks

519,731

512,124

Debtors

7

297,201

275,320

Cash at bank and in hand

201,915

340,819

1,018,847

1,128,263

CREDITORS

Amounts falling due within one year

8

468,578

545,592

NET CURRENT ASSETS

550,269

582,671

TOTAL ASSETS LESS CURRENT LIABILITIES

956,552

1,064,188

CREDITORS

Amounts falling due after more than one year

9

(22,010

)

(44,880

)

PROVISIONS FOR LIABILITIES

(64,782

)

(75,392

)

NET ASSETS

869,760

943,916

CAPITAL AND RESERVES

Called up share capital

40,000

40,000

Share premium

40,001

40,001

Retained earnings

789,759

863,915

869,760

943,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Mr A Gordon - Director

Mrs C A Kiezebrink - Director

Mr M J A Derks - Director

Mr S H Kiezebrink - Director

1.	STATUTORY INFORMATION

Kiezebrink 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at 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 five years.

Computer software acquired during the year ended 31 December 2025 was not amortised during that year as it was not brought into use until early in the following year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost, 20% on cost and 10% on cost

Depreciation is calculated on a monthly basis commencing in the month after acquisition.

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

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 15 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2025

7,500

-

7,500

Additions

-

23,979

23,979

At 31 December 2025

7,500

23,979

31,479

AMORTISATION

At 1 January 2025

and 31 December 2025

7,500

-

7,500

NET BOOK VALUE

At 31 December 2025

-

23,979

23,979

At 31 December 2024

-

-

-

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,201,482

Additions

15,220

At 31 December 2025

1,216,702

DEPRECIATION

At 1 January 2025

719,965

Charge for year

114,433

At 31 December 2025

834,398

NET BOOK VALUE

At 31 December 2025

382,304

At 31 December 2024

481,517

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

88,315

DEPRECIATION

At 1 January 2025

5,821

Charge for year

17,463

At 31 December 2025

23,284

NET BOOK VALUE

At 31 December 2025

65,031

At 31 December 2024

82,494

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

228,135

238,415

Other debtors

69,066

36,905

297,201

275,320

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 10)

22,871

21,682

Trade creditors

292,600

334,089

Taxation and social security

100,113

130,774

Other creditors

52,994

59,047

468,578

545,592

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 10)

22,010

44,880

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

22,871

21,682

Between one and five years

22,010

44,880

44,881

66,562

Non-cancellable

operating leases

2025

2024

£

£

Within one year

43,500

58,000

Between one and five years

-

43,500

43,500

101,500