REGISTERED NUMBER: 03241533 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK

(UK) LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G De Temple

Mr J L Waterhouse

SECRETARY:

Ms C Wondrak

REGISTERED OFFICE:

6 Cotswold Business Village

London Road

MORETON-IN-MARSH

Gloucestershire

GL56 0JQ

REGISTERED NUMBER:

03241533 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

5

777,547

804,498

Investments

6

52,128

50,606

829,675

855,104

CURRENT ASSETS

Stocks

5,666

6,449

Debtors

7

417,106

308,941

Cash at bank and in hand

359,197

466,367

781,969

781,757

CREDITORS

Amounts falling due within one year

8

404,648

388,734

NET CURRENT ASSETS

377,321

393,023

TOTAL ASSETS LESS CURRENT LIABILITIES

1,206,996

1,248,127

CREDITORS

Amounts falling due after more than one year

9

(58,639

)

(106,030

)

PROVISIONS FOR LIABILITIES

10

(23,790

)

(30,458

)

NET ASSETS

1,124,567

1,111,639

CAPITAL AND RESERVES

Called up share capital

11

10

10

Share premium

1,575

1,575

Retained earnings

1,122,982

1,110,054

SHAREHOLDERS' FUNDS

1,124,567

1,111,639

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 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.

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 July 2026 and were signed on its behalf by:

Mr J L Waterhouse - Director

1.	STATUTORY INFORMATION

Dekomte De Temple Kompensator-Technik (Uk) Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Dekomte De Temple Kompensator-Technik (Uk) Ltd. as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

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

Freehold property

-

not provided

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

The directors consider that freehold properties are maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation would not be material and therefore is not charged in the profit and loss account.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

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.

Leasing

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 11 ).

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 January 2025

681,127

26,585

72,798

Additions

-

-

-

Disposals

-

-

-

At 31 December 2025

681,127

26,585

72,798

DEPRECIATION

At 1 January 2025

-

22,243

54,668

Charge for year

-

1,981

7,831

Eliminated on disposal

-

-

-

At 31 December 2025

-

24,224

62,499

NET BOOK VALUE

At 31 December 2025

681,127

2,361

10,299

At 31 December 2024

681,127

4,342

18,130

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

125,910

149,360

30,083

1,085,863

Additions

-

16,995

5,453

22,448

Disposals

(11,611

)

(23,143

)

(5,846

)

(40,600

)

At 31 December 2025

114,299

143,212

29,690

1,067,711

DEPRECIATION

At 1 January 2025

119,383

56,478

28,593

281,365

Charge for year

413

24,109

1,923

36,257

Eliminated on disposal

(11,611

)

(10,243

)

(5,604

)

(27,458

)

At 31 December 2025

108,185

70,344

24,912

290,164

NET BOOK VALUE

At 31 December 2025

6,114

72,868

4,778

777,547

At 31 December 2024

6,527

92,882

1,490

804,498

6.	FIXED ASSET INVESTMENTS

Share/investments

in group

underakings

£

COST

At 1 January 2025

50,606

Additions

1,522

At 31 December 2025

52,128

NET BOOK VALUE

At 31 December 2025

52,128

At 31 December 2024

50,606

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Dekomte de Temple Kompensator-Technik (S) Pte. Ltd

Registered office: 32 Penjuru Road, Postal, 609136, Singapore

Nature of business: Installation of fabricated products.

%

Class of shares:

holding

Ordinary $1 shares

75.50

INTECH Power Services Ltd

Registered office: 6 Cotswold Business Village, London Road, Moreton-in-Marsh,Gloucestershire, GL56 0JQ

Nature of business: Power station supply, service and maintenance.

%

Class of shares:

holding

Ordinary

100.00

Intech Engineering Ltd

Registered office: 6 Cotswold Business Village, London Road, Moreton-in-Marsh,Gloucestershire, GL56 0JQ

Nature of business: Manufacture of fabricated products

%

Class of shares:

holding

Ordinary A

100.00

Ordinary B

100.00

Dekomte De Temple LLC

Registered office:

Nature of business: Expansion joint sales agency

%

Class of shares:

holding

Ordinary

45.00

Dekomte De Temple Kompensator Technik Italia S.R.L.

Registered office: Boscotrecase (NA) - Via Promiscua 210, Naples, Italy

Nature of business: Consulting and sales representative

%

Class of shares:

holding

Ordinary

70.00

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

150,504

67,775

Amounts owed by group undertakings

258,395

232,537

Other debtors

-

5,000

Tax

547

-

Prepayments

7,660

3,629

417,106

308,941

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

62,225

18,512

Trade creditors

56,789

27,867

Amounts owed to group undertakings

233,256

266,372

Social security and other taxes

19

-

VAT

17,953

53,307

Accrued expenses

34,406

22,676

404,648

388,734

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

624

46,621

Other creditors

58,015

59,409

58,639

106,030

10.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

23,790

30,458

Deferred

tax

£

Balance at 1 January 2025

30,458

Provided during year

(6,668

)

Balance at 31 December 2025

23,790

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

10p

10

10

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J L Waterhouse.