REGISTERED NUMBER: 08364850 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LAMOTTE EUROPE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B W Draper

T C Schofield

S Amsbaugh

D Schmidt

D Gleason

REGISTERED OFFICE:

Highdown House

11 Highdown Road

Leamington Spa

Warwickshire

CV31 1XT

REGISTERED NUMBER:

08364850 (England and Wales)

SENIOR STATUTORY AUDITOR:

Wayne Gutteridge FCA

AUDITORS:

HB&O Ltd

Chartered Accountants and Statutory Auditors

Seven Stars House

1 Wheler Road

Coventry

CV3 4LB

FIXED ASSETS

Tangible assets

4

44,961

-

CURRENT ASSETS

Stocks

5

1,181,533

701,324

Debtors

6

101,038

60,195

Cash at bank and in hand

138,503

12,491

1,421,074

774,010

CREDITORS

Amounts falling due within one year

7

551,759

376,573

NET CURRENT ASSETS

869,315

397,437

TOTAL ASSETS LESS CURRENT LIABILITIES

914,276

397,437

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

914,275

397,436

SHAREHOLDERS' FUNDS

914,276

397,437

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 7 April 2026 and were signed on its behalf by:

B W Draper - Director

T C Schofield - Director

1.	STATUTORY INFORMATION

LaMotte Europe 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and remain unchanged from the prior year.

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.

Turnover

Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets

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

Improvements to properties

-

25% on reducing balance

Plant & machinery

-

25% on cost

Fixtures & fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant &

Fixtures

properties

machinery

& fittings

£

£

£

COST

Additions

4,922

17,910

3,099

At 31 December 2025

4,922

17,910

3,099

DEPRECIATION

Charge for year

1,231

4,478

775

At 31 December 2025

1,231

4,478

775

NET BOOK VALUE

At 31 December 2025

3,691

13,432

2,324

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

Additions

21,701

12,317

59,949

At 31 December 2025

21,701

12,317

59,949

DEPRECIATION

Charge for year

5,425

3,079

14,988

At 31 December 2025

5,425

3,079

14,988

NET BOOK VALUE

At 31 December 2025

16,276

9,238

44,961

5.

STOCKS

2025

2024

£

£

Stocks

1,181,533

701,324

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

66,137

41,806

VAT

2,899

2,029

Prepayments

32,002

16,360

101,038

60,195

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

21,624

92,930

Amounts owed to group undertakings

301,882

-

Tax

174,535

114,373

Social security and other taxes

3,466

-

Other creditors

42,252

161,995

Accrued expenses

8,000

7,275

551,759

376,573

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

The Report of the Auditors was unqualified.

The financial statements for the year ended 31 December 2023 were not audited. We were appointed auditors in 2025. In forming our opinion, we have considered the comparative figures and disclosures and our opinion is not qualified in this respect.

Wayne Gutteridge FCA (Senior Statutory Auditor)

for and on behalf of HB&O Ltd

9.	ULTIMATE CONTROLLING PARTY

The LaMotte Chemical Products Company, a Company registered in the USA, owns the entire share capital of the company.

The Company is ultimately controlled by Mr R Patterson.