Company No: 07470324 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

J Niessner

REGISTERED OFFICE	Bridge House Old Grantham Road
	Whatton
	Nottingham
	NG13 9FG
	United Kingdom

COMPANY NUMBER

07470324 (England and Wales)

AUDITOR	Tuerner Audit Limited
	Statutory Auditor
	Bridge House
	Old Grantham Road
	Whatton
	Nottingham
	NG13 9FG

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	55,787		62,301
		55,787		62,301
Current assets
Stocks		0		2,289
Debtors
- due within one year	4	218,461		347,338
- due after more than one year	4	26,599		234,639
Cash at bank and in hand		317,368		113,026
		562,428		697,292
Creditors: amounts falling due within one year	5	( 139,933)		( 344,269)
Net current assets		422,495		353,023
Total assets less current liabilities		478,282		415,324
Provision for liabilities		( 10,015)		( 11,594)
Net assets		468,267		403,730
Capital and reserves
Called-up share capital	6	25,000		25,000
Profit and loss account		443,267		378,730
Total shareholders' funds		468,267		403,730

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of WEMO-tec UK Ltd (registered number: 07470324) were approved and authorised for issue by the Director on 26 May 2026. They were signed on its behalf by:

J Niessner Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

WEMO-tec UK Ltd (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Bridge House Old Grantham Road, Whatton, Nottingham, NG13 9FG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied, exclusive of Value Added Tax and trade discounts.

Revenue is recognised with reference to the time of performance of purchase orders.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 - 5 years straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity.

Related party exemption

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.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	9		9

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	151,727		151,727
Additions	53,255		53,255
Disposals	( 87,290)		( 87,290)
At 31 December 2025	117,692		117,692
Accumulated depreciation
At 01 January 2025	89,426		89,426
Charge for the financial year	24,807		24,807
Disposals	( 52,328)		( 52,328)
At 31 December 2025	61,905		61,905
Net book value
At 31 December 2025	55,787		55,787
At 31 December 2024	62,301		62,301

4. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	154,354		326,619
Other debtors	64,107		20,719
	218,461		347,338
Debtors: amounts falling due after more than one year
Other debtors	26,599		234,639

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	24,550		24,598
Amounts owed to group undertakings	64,364		241,311
Taxation and social security	27,238		66,551
Other creditors	23,781		11,809
	139,933		344,269

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
25,000 Ordinary shares of £ 1.00 each	25,000		25,000

7. PARENT COMPANY

The directors understand that the ultimate parent company is Werner Holding GmbH (a company registered in Germany).

8. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2025 was unqualified.

The audit report was signed by Caroline Peverett BA FCA on behalf of Tuerner Audit Limited.