REGISTERED NUMBER: 01453043 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ENSTO UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J J J Tiitu

Mr Y D Roullac

REGISTERED OFFICE:

Legrand Electric Ltd

Great King Street North

Birmingham

West Midlands

B19 2LF

REGISTERED NUMBER:

01453043 (England and Wales)

SENIOR STATUTORY AUDITOR:

Ross Garfitt

AUDITORS:

Shaw Gibbs (Audit) Limited

Statutory Auditor

Fleming Court

Leigh Road

Eastleigh

Southampton

Hampshire

SO50 9PD

FIXED ASSETS

Tangible assets

5

166

388

CURRENT ASSETS

Debtors

6

10,465

5,623

Cash at bank

1,872,713

1,683,377

1,883,178

1,689,000

CREDITORS

Amounts falling due within one year

7

50,057

27,329

NET CURRENT ASSETS

1,833,121

1,661,671

TOTAL ASSETS LESS CURRENT LIABILITIES

1,833,287

1,662,059

CAPITAL AND RESERVES

Called up share capital

8

650,000

650,000

Capital contribution reserve

2,734,000

2,734,000

Retained earnings

(1,550,713

)

(1,721,941

)

SHAREHOLDERS' FUNDS

1,833,287

1,662,059

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 14 April 2026 and were signed on its behalf by:

Mr J J J Tiitu - Director

1.	STATUTORY INFORMATION

Ensto 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 (£).

There is no fixed trading address for the company's business activities.

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

In the years up to the year ended 31 December 2024, the financial statements had been prepared on a going concern basis under the historical cost convention.

During the reporting year, the directors made the decision that the the company will cease trading after the year end, with the trade being transferred to another group undertaking.

As a result the financial statements have not been prepared on the going concern basis and instead have been prepared on the break-up basis. Appropriate adjustments to these accounts have been made as a result of this change in basis of preparation.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Income from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on completion of delivery to the customer.

Commission income is recognised as the company becomes entitled to receive the economic benefits arising from its activities. This occurs when the company secures the associated product sale being fulfilled by another entity.

Tangible fixed assets

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

Computer equipment

-

33% straight line

All fixed assets are initially recorded at 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.

Pension costs and other post-retirement benefits

The company contributes to defined contribution pension schemes. Contributions payable to the pension schemes are charged to the income statement in the period to which they relate.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

1,582

DEPRECIATION

At 1 January 2025

1,194

Charge for year

222

At 31 December 2025

1,416

NET BOOK VALUE

At 31 December 2025

166

At 31 December 2024

388

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,465

5,623

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,836

2,562

Amounts owed to group undertakings

1,688

6,427

Taxation and social security

20,448

731

Other creditors

19,085

17,609

50,057

27,329

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

650,000

Ordinary

£1

650,000

650,000

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

Emphasis of matter - basis of preparation

We draw attention to Note 3 of the financial statements which explains the directors' assessment of going concern which takes into account the intention of the shareholders of the group, to which Ensto UK Limited belongs, to close the company. Therefore the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 3.

Our opinion is not modified in respect of this matter.

The Report of the Auditors report was unqualified.

Ross Garfitt (Senior Statutory Auditor)

for and on behalf of Shaw Gibbs (Audit) Limited

10.	OTHER FINANCIAL COMMITMENTS

Total future financial commitments, guarantees and contingencies which are not included in the balance sheet totalled £5,974 (2024: £5,974). This amount is in relation to operating lease commitments which are payable over the next year.

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.

Legrand SA, registered in Limoges, France, has been the ultimate parent undertaking of Ensto UK Limited since December 2021 when the Legrand Group acquired Ensto Building Systems OY, the parent company of Ensto UK Limited.

Legrand SA prepares consolidated financial statements into which Ensto UK Limited is consolidated.

Consolidated financial statements can be obtained from the investor section of the group's website https://www.legrandgroup.com/en/investors-and-shareholders/financial-key-figures.

During the prior year, Ensto Building Systems OY became Legrand Nordics OY, and subsequently merged with Legrand Finland Oy in October 2024. The parent company of Ensto UK Limited from November 2024 is Legrand Finland Oy.