REGISTERED NUMBER: 01489927 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

GFA ELEKTROMATEN UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

6

DIRECTORS:

A D Collett

S R Kleine

REGISTERED OFFICE:

Tournament Fields Business Park

Agincourt Road

Warwick

CV34 6XZ

REGISTERED NUMBER:

01489927 (England and Wales)

AUDITORS:

Prime

Chartered Accountants

Statutory Auditor

5 Argosy Court

Scimitar Way

Whitley Business Park

Coventry

CV3 4GA

FIXED ASSETS

Intangible assets

3

178,653

189,860

Tangible assets

4

157,037

117,287

335,690

307,147

CURRENT ASSETS

Stocks

648,666

1,449,214

Debtors

5

3,082,110

2,999,326

Cash at bank

686,337

1,846,755

4,417,113

6,295,295

CREDITORS

Amounts falling due within one year

6

1,306,024

1,720,683

NET CURRENT ASSETS

3,111,089

4,574,612

TOTAL ASSETS LESS CURRENT LIABILITIES

3,446,779

4,881,759

PROVISIONS FOR LIABILITIES

58,044

6,876

NET ASSETS

3,388,735

4,874,883

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Capital redemption reserve

20,000

20,000

Retained earnings

3,358,735

4,844,883

3,388,735

4,874,883

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 22 June 2026 and were signed on its behalf by:

A D Collett - 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.

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.

Computer software

Computer software has been capitalised in the accounts in relation to a new computer system. The computer software is being amortised over its useful economic life of ten years.

Tangible fixed assets

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

Plant equipment and fittings

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Office furniture and computer equipment

-

33.33% on cost and 15% 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.

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.

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.

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 38 (2024 - 37 ) .

3.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

189,860

Additions

4,622

At 31 December 2025

194,482

AMORTISATION

Charge for year

15,829

At 31 December 2025

15,829

NET BOOK VALUE

At 31 December 2025

178,653

At 31 December 2024

189,860

4.	TANGIBLE FIXED ASSETS

Office

Plant

furniture

equipment

Fixtures

and

and

and

Motor

computer

fittings

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

60,066

5,298

181,401

171,067

417,832

Additions

46,273

-

51,835

17,718

115,826

Disposals

(22,665

)

-

(57,688

)

-

(80,353

)

At 31 December 2025

83,674

5,298

175,548

188,785

453,305

DEPRECIATION

At 1 January 2025

51,458

3,905

88,242

156,940

300,545

Charge for year

6,244

213

36,007

12,401

54,865

Eliminated on disposal

(22,665

)

-

(36,477

)

-

(59,142

)

At 31 December 2025

35,037

4,118

87,772

169,341

296,268

NET BOOK VALUE

At 31 December 2025

48,637

1,180

87,776

19,444

157,037

At 31 December 2024

8,608

1,393

93,159

14,127

117,287

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,008,038

2,952,492

Other debtors

74,072

46,834

3,082,110

2,999,326

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

587,925

1,071,546

Taxation and social security

3,017

477,777

Other creditors

715,082

171,360

1,306,024

1,720,683

7.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

233,786

210,408

Between one and five years

691,057

206,096

In more than five years

-

608,822

924,843

1,025,326

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

The Report of the Auditors was unqualified.

Jeremy Kitson BA FCA (Senior Statutory Auditor)

for and on behalf of Prime

9.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is BPK Beteiligungsgesellschaft GmbH & Co.KG, an entity registered in Germany.