REGISTERED NUMBER: 07730352 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

SIGMATEK AUTOMATION UK LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

2,010

-

CURRENT ASSETS

Debtors

5

19,866

57,246

Cash at bank

63,854

7,021

83,720

64,267

CREDITORS

Amounts falling due within one year

6

29,583

31,542

NET CURRENT ASSETS

54,137

32,725

TOTAL ASSETS LESS CURRENT LIABILITIES

56,147

32,725

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

56,146

32,724

56,147

32,725

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th March 2026 and were signed on its behalf by:

Mr Melkus - Director

1.	STATUTORY INFORMATION

Sigmatek Automation Uk Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07730352

Registered office:

Gables House

62 Kenilworth Road

Leamington Spa

CV32 6JX

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.

Revenue from contracts for the provision of services is recognised when there is a right to the sales consideration in respect of the services provided. Where a contract is uncompleted at the end of an accounting period. the estimated realisable invoice value of work performed up to the balance sheet date is included in turnover in the profit and loss account for the period and as accrued revenue in the balance sheet at the period end.

Tangible fixed assets

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

Plant and machinery etc

-

straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

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.

Going concern

The company has previously met its day-to-day working capital requirements through existing cash reserves and will continue to do so for the short term. In previous years, there was a lack of availability of suitably qualified staff due to changes in the UK market for machine builders which had experienced disruption of supply chain constraints. This year has seen successful recruitment of an engineer and a business development manager which has resulted in a significant investment in terms of cost and cashflow, thus net liabilities exceeds net assets but the benefit is expected to be realised during 2025 and in the meantime, will rely on support from the group..

The company's forecasts and projections, taking into account of reasonably possible changes in trading performance, indicate the it will return to profitability but at this stage, the directors anticipate that there could be a loss in the short to medium term. The director has obtained confirmation of continuing financial support from the parent undertaking should it be required. Therefore, the director has reasonable expectation that the company will have adequate resources to continue in business for the foreseeable future and meet its financial liabilities as they fall due. Accordingly the going concern basis has been adopted in preparing the annual report and accounts.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

3,015

At 31st December 2025

3,015

DEPRECIATION

Charge for year

1,005

At 31st December 2025

1,005

NET BOOK VALUE

At 31st December 2025

2,010

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

1,443

1,341

Other debtors

18,423

38,220

19,866

39,561

31.12.25

31.12.24

£

£

Amounts falling due after more than one year:

Other debtors

-

17,685

Aggregate amounts

19,866

57,246

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

10,047

11,874

Amounts owed to group undertakings

4,365

2,365

Other creditors

15,171

17,303

29,583

31,542

7.	LEASING AGREEMENTS

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

31.12.25

31.12.24

£

£

Within one year

16,625

10,636

Between one and five years

14,751

13,974

31,376

24,610

8.

RESERVES

Retained

earnings

£

At 1st January 2025

32,724

Profit for the year

23,422

At 31st December 2025

56,146

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

The Report of the Auditors was unqualified.

Sarah Flint FCA (Senior Statutory Auditor)

for and on behalf of Benee Consulting Limited

10.	RELATED PARTY DISCLOSURES

Other income includes market cultivation fees amounting to £306,443.36 (2024 - £50,072.98) charged to the company's parent undertaking.

11.	ULTIMATE CONTROLLING PARTY

The parent undertaking of the company is:

SIGMATEK GmbH & Co KG

Sigmatekstrasse 1

5112 Lamprechthausen

Austria