6 6 Suurmond U.K. Limited 05113524 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is Manufacture of pumps. Digita Accounts Production Advanced 6.30.9574.0 true 05113524 2025-01-01 2025-12-31 05113524 2025-12-31 05113524 core:CurrentFinancialInstruments 2025-12-31 05113524 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 05113524 core:BetweenTwoFiveYears 2025-12-31 05113524 core:WithinOneYear 2025-12-31 05113524 core:FurnitureFittings 2025-12-31 05113524 core:LandBuildings core:ShortLeaseholdAssets 2025-12-31 05113524 core:OfficeEquipment 2025-12-31 05113524 bus:SmallEntities 2025-01-01 2025-12-31 05113524 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05113524 bus:FilletedAccounts 2025-01-01 2025-12-31 05113524 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05113524 bus:RegisteredOffice 2025-01-01 2025-12-31 05113524 bus:Director5 2025-01-01 2025-12-31 05113524 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05113524 core:FurnitureFittings 2025-01-01 2025-12-31 05113524 core:LandBuildings 2025-01-01 2025-12-31 05113524 core:LandBuildings core:ShortLeaseholdAssets 2025-01-01 2025-12-31 05113524 core:OfficeEquipment 2025-01-01 2025-12-31 05113524 countries:EnglandWales 2025-01-01 2025-12-31 05113524 2024-12-31 05113524 core:FurnitureFittings 2024-12-31 05113524 core:LandBuildings core:ShortLeaseholdAssets 2024-12-31 05113524 core:OfficeEquipment 2024-12-31 05113524 2024-01-01 2024-12-31 05113524 2024-12-31 05113524 core:CurrentFinancialInstruments 2024-12-31 05113524 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 05113524 core:BetweenTwoFiveYears 2024-12-31 05113524 core:WithinOneYear 2024-12-31 05113524 core:FurnitureFittings 2024-12-31 05113524 core:LandBuildings core:ShortLeaseholdAssets 2024-12-31 05113524 core:OfficeEquipment 2024-12-31 xbrli:pure iso4217:GBP

Registration number: 05113524

Suurmond U.K. Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Suurmond U.K. Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

Suurmond U.K. Limited

(Registration number: 05113524)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 36,763 | 13,319
Current assets |  |  |
Stocks |  | 30,291 | 24,693
Debtors | 5 | 462,233 | 931,998
Cash at bank and in hand |  | 178,398 | 135,373
|  | 670,922 | 1,092,064
Creditors: Amounts falling due within one year | 6 | (651,846) | (1,088,753)
Net current assets |  | 19,076 | 3,311
Total assets less current liabilities |  | 55,839 | 16,630
Provisions for liabilities |  | (1,063) | (263)
Net assets |  | 54,776 | 16,367
Capital and reserves |  |  |
Called up share capital |  | 67 | 67
Retained earnings |  | 54,709 | 16,300
Shareholders' funds |  | 54,776 | 16,367

Suurmond U.K. Limited

(Registration number: 05113524)
Statement of Financial Position as at 31 December 2025

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 3 March 2026 and signed on its behalf by:

......................................... Mr W B V van der Kolk Director |  |

Suurmond U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2, Plot 3c
Crab Apple Way
Vale Park
Evesham
WR11 1GP

These financial statements were authorised for issue by the Board on 3 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

Basis of preparation

The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and
services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have
transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured
reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred
or to be incurred in respect of the transactions can be measured reliably.

Foreign currency transactions and balances

Foreign currency transactions are initially recorded in the functional currency, by applying the spot
exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign
currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being
taken to the profit and loss account.

Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the
reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised
in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive
income or directly in equity, respectively.

Suurmond U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the
amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or
substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses
and other deferred tax assets are recognised to the extent that it is probable that they will be recovered
against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using
the tax rates and laws that have been enacted or substantively enacted by the reporting date that are
expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the
useful economic life of that asset as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% reducing balance
Equipment | Over 3 years
Leasehold property improvements | 20% straight line

Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Suurmond U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Suurmond U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

4 | Tangible assets

| Leasehold property improvements £ | Fixtures and fittings £ | Equipment £ | Total £
Cost or valuation
At 1 January 2025 | 6,290 | 5,993 | 20,731 | 33,014
Additions | 26,041 | 3,033 | 3,441 | 32,515
At 31 December 2025 | 32,331 | 9,026 | 24,172 | 65,529
Depreciation
At 1 January 2025 | 1,561 | 2,046 | 16,088 | 19,695
Charge for the year | 4,720 | 1,694 | 2,657 | 9,071
At 31 December 2025 | 6,281 | 3,740 | 18,745 | 28,766
Carrying amount
At 31 December 2025 | 26,050 | 5,286 | 5,427 | 36,763
At 31 December 2024 | 4,729 | 3,947 | 4,643 | 13,319

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 374,603 | 796,485
Other debtors | 8,284 | 8,175
Prepayments | 79,346 | 127,338
| 462,233 | 931,998

Suurmond U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 18,506 | 10,492
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 8 | 443,097 | 882,124
Taxation and social security |  | 98,757 | 163,209
Accruals and deferred income |  | 58,246 | 14,316
Other creditors |  | 33,240 | 18,612
|  | 651,846 | 1,088,753

7 | Obligations under operating leases

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 50,835 | 49,827
Later than one year and not later than five years | 94,037 | 115,298
| 144,872 | 165,125

8 | Related party transactions

Suurmond B.V. is a fellow subsidiary of Mobius Beheer B.V. One of the directors of Suurmond U.K. Limited is also a director of Suurmond B.V. which is registered in The Netherlands. The balance outstanding to Suurmond B.V. at 31 December 2025 was £443,097 (2024 - £882,124). The loan is interest free and repayable on demand.

Suurmond U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9 | Controlling Party

In the opinion of the directors the company's ultimate parent holding company and controlling party is Dyni Management B.V, a company incorporated in The Netherlands. The company's results are consolidated into the results of its ultimate parent and these consolidated financial statements are available from Unit 2, Plot 3C, Crab Apple Way, Vale Park, Evesham, WR11 1GP.

10 | Pension Commitments

At the statement of financial position date the company had unpaid pension contributions of £Nil (2024 - £1,588).