REGISTERED NUMBER: 12194478 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

EIJKELKAMP FRASTE UK LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

H J Eijkelkamp

V Fracca

D J Nevey

REGISTERED OFFICE:

Arthur Drive

Hoo Farm Industrial Estate

Worcester road

Kidderminster

Worcestershire

DY11 7RA

REGISTERED NUMBER:

12194478 (England and Wales)

AUDITORS:

French Ludlam & Co Limited

Statutory Auditors and Accountants

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

FIXED ASSETS

Tangible assets

4

1,910,154

1,373,508

CURRENT ASSETS

Stocks

461,531

403,759

Debtors

5

1,339,778

504,601

Cash at bank

832,522

819,603

2,633,831

1,727,963

CREDITORS

Amounts falling due within one year

6

2,188,036

1,168,244

NET CURRENT ASSETS

445,795

559,719

TOTAL ASSETS LESS CURRENT LIABILITIES

2,355,949

1,933,227

CREDITORS

Amounts falling due after more than one year

7

(498,118

)

(330,346

)

PROVISIONS FOR LIABILITIES

(247,340

)

(196,996

)

NET ASSETS

1,610,491

1,405,885

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

1,600,491

1,395,885

1,610,491

1,405,885

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 12th May 2026 and were signed on its behalf by:

D J Nevey - Director

1.	STATUTORY INFORMATION

Eijkelkamp Fraste 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.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Long leasehold

-

10% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 16 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st January 2025

75,576

1,450,750

1,526,326

Additions

-

1,362,777

1,362,777

Disposals

-

(709,072

)

(709,072

)

At 31st December 2025

75,576

2,104,455

2,180,031

DEPRECIATION

At 1st January 2025

7,558

145,260

152,818

Charge for year

7,557

212,213

219,770

Eliminated on disposal

-

(102,711

)

(102,711

)

At 31st December 2025

15,115

254,762

269,877

NET BOOK VALUE

At 31st December 2025

60,461

1,849,693

1,910,154

At 31st December 2024

68,018

1,305,490

1,373,508

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,216,442

400,130

Other debtors

123,336

104,471

1,339,778

504,601

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,747,354

821,559

Taxation and social security

359,935

292,227

Other creditors

80,747

54,458

2,188,036

1,168,244

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Trade creditors

498,118

330,346

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

90,000

90,000

Between one and five years

360,000

360,000

In more than five years

345,000

435,000

795,000

885,000

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

The Report of the Auditors was unqualified.

Stephen B Ludlam (Senior Statutory Auditor)

for and on behalf of French Ludlam & Co Limited

10.	ULTIMATE CONTROLLING PARTY

The company is jointly owned and controlled by Royal Eijkelkamp , a company incorporated in The Netherlands and Fraste S.P.A, a company incorporated in Italy. Information about the companies can be obtained from Royal Eijkelkamp, Nijverheidsstrat 9, 6987 EN Giesbeek, The Netherlands or Fraste S.P.A, Via Molino di Sopra, 71 - 37054 Nogara (VR), Italy.