REGISTERED NUMBER: 10732829 (England and Wales)

EHRLE UK LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R M Ehrle

REGISTERED OFFICE:

Unit 2 & 3

Kinetic 45

Newmarket Lane

Leeds

West Yorkshire

LS9 0SH

REGISTERED NUMBER:

10732829 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Tangible assets

4

44,549

59,493

CURRENT ASSETS

Stocks

1,086,085

1,236,551

Debtors

5

278,915

287,316

Cash at bank

27,359

96,512

1,392,359

1,620,379

CREDITORS

Amounts falling due within one year

6

(1,353,609

)

(1,470,159

)

NET CURRENT ASSETS

38,750

150,220

TOTAL ASSETS LESS CURRENT LIABILITIES

83,299

209,713

CREDITORS

Amounts falling due after more than one year

7

(351,272

)

(338,492

)

NET LIABILITIES

(267,973

)

(128,779

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(268,073

)

(128,879

)

(267,973

)

(128,779

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 22 May 2026 and were signed by:

R M Ehrle - Director

1.	STATUTORY INFORMATION

Ehrle 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.

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.

The presentation currency of the financial statements is the £ sterling.

The financial statements are prepared on a going concern basis as the parent company has indicated it's long term support.

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

Turnover relating to goods which need to be custom manufactured and installed are recognised at the point of installation; with any deposits invoiced in advance in relation to these goods being recorded as deferred income until such time.

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 property

-

20% on reducing balance

Plant and machinery

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include bank balances, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

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.

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 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

169,399

Additions

1,015

Disposals

(8,551

)

At 31 December 2025

161,863

DEPRECIATION

At 1 January 2025

109,906

Charge for year

14,659

Eliminated on disposal

(7,251

)

At 31 December 2025

117,314

NET BOOK VALUE

At 31 December 2025

44,549

At 31 December 2024

59,493

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

241,603

251,345

Other debtors

37,312

35,971

278,915

287,316

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,332,594

1,446,415

Taxation and social security

11,859

12,177

Other creditors

9,156

11,567

1,353,609

1,470,159

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

351,272

338,492

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

79,188

79,188

Between one and five years

79,188

158,376

158,376

237,564

9.	ULTIMATE PARENT COMPANY

Ehrle UK Limited is a wholly owned subsidiary of Ehrle Grundbesitz und Beteiligungs GmbH & Co. KG, a company registered in Germany.