REGISTERED NUMBER: 03090394 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

AKO UK Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

5

DIRECTORS:

H Hessinger

F Kopp

SECRETARY:

F Kopp

REGISTERED OFFICE:

12 Rutherford Way

Drayton Fields Industrial Estate

Daventry

Northamptonshire

NN11 8XW

REGISTERED NUMBER:

03090394 (England and Wales)

ACCOUNTANTS:

CED Accountancy Services Limited

Chartered Accountants

1 Lucas Bridge Business Park

Old Greens Norton Road

Towcester

Northamptonshire

NN12 8AX

SOLICITORS:

Howes Percival

Oxford House

Cliftonville Road

Northampton

NN1 1LP

FIXED ASSETS

Tangible assets

3

2,542

3,235

CURRENT ASSETS

Stocks

137,502

153,893

Debtors

131,496

176,727

Cash at bank and in hand

61,398

72,778

330,396

403,398

CREDITORS

Amounts falling due within one year

184,367

227,046

NET CURRENT ASSETS

146,029

176,352

TOTAL ASSETS LESS CURRENT LIABILITIES

148,571

179,587

PROVISIONS FOR LIABILITIES

530

710

NET ASSETS

148,041

178,877

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

147,941

178,777

SHAREHOLDERS' FUNDS

148,041

178,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

F Kopp - Director

H Hessinger - Director

1.	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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% 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.

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.

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.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

31,868

DEPRECIATION

At 1 October 2024

28,633

Charge for year

693

At 30 September 2025

29,326

NET BOOK VALUE

At 30 September 2025

2,542

At 30 September 2024

3,235

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AKO UK Limited for the year ended 30 September 2025 which comprise the Statement of Income and Retained Earnings, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of AKO UK Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of AKO UK Limited and state those matters that we have agreed to state to the Board of Directors of AKO UK Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AKO UK Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that AKO UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of AKO UK Limited. You consider that AKO UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of AKO UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

CED Accountancy Services Limited

Chartered Accountants

1 Lucas Bridge Business Park

Old Greens Norton Road

Towcester

Northamptonshire

NN12 8AX

20 November 2025