REGISTERED NUMBER: 03676535 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Aalberts Surface Technologies OCT

Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

999,874

1,004,808

CURRENT ASSETS

Stocks

106,814

129,730

Debtors

5

794,614

472,925

Cash in hand

45

45

901,473

602,700

CREDITORS

Amounts falling due within one year

6

174,723

127,072

NET CURRENT ASSETS

726,750

475,628

TOTAL ASSETS LESS CURRENT LIABILITIES

1,726,624

1,480,436

PROVISIONS FOR LIABILITIES

73,292

37,992

NET ASSETS

1,653,332

1,442,444

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,653,330

1,442,442

SHAREHOLDERS' FUNDS

1,653,332

1,442,444

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 16 July 2026 and were signed by:

P T Brown - Director

1.	STATUTORY INFORMATION

Aalberts Surface Technologies OCT Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03676535

Registered office:

Unit 8 Lagrange

Tamworth

Staffordshire

B79 7XD

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.

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.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions regarding the carrying amounts of the company's assets and liabilities. These are based on historical experience and other factors that are considered relevant. They are reviewed on a regular basis and changes recognised in the period in which the estimate is revised. Actual results mar differ from these estimates.

The following are the critical accounting judgements and key sources of estimation uncertainty:

Tangible fixed assets are depreciated over their useful economic lives taking into account their residual values where appropriate. The acute lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing the asset lives, factors such as technical innovation, product life cycles and maintainable programmes are taken into account. Residual values consider such things as future market condition, the remaining life of the asset and projected disposal values.

The value of stock is assessed for impairment. In assessing stock value, factors such as slow movement and obsolescence are taken into account.

Turnover

Turnover represents net invoiced sale of goods and services excluding value added tax and is recognised at the fair value of the consideration received for sale of goods and services to external customers in the ordinary course of business. Turnover is recognised when the goods have been delivered to the customer's place of business. The fair value of consideration takes into account returns, discounts and rebates.

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 etc

-

at varying rates on cost

Stocks

Stocks are valued at the lower of cost and net realisable value on a FIFO basis, 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.

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.

Financial assets and liabilities

Short term debtors are measured at transaction price.

Short term creditors are measured at transaction price, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,555,419

Additions

76,591

At 31 December 2025

1,632,010

DEPRECIATION

At 1 January 2025

550,611

Charge for year

81,525

At 31 December 2025

632,136

NET BOOK VALUE

At 31 December 2025

999,874

At 31 December 2024

1,004,808

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

271,248

115,932

Amounts owed by group undertakings

490,664

129,639

Other debtors

32,702

227,354

794,614

472,925

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

61,992

98,730

Taxation and social security

87,827

10,533

Other creditors

24,904

17,809

174,723

127,072

7.	LEASING AGREEMENTS

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

31.12.25

31.12.24

£

£

Within one year

83,256

91,487

Between one and five years

83,549

162,010

166,805

253,497

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

The Report of the Auditors was unqualified.

Callum Edwards BFP ACA (Senior Statutory Auditor)

for and on behalf of Bourne & Co

9.	OTHER FINANCIAL COMMITMENTS

The company is a member of a cash pooling arrangement, maintained by Aalberts Finance B.V, with other selected Aalberts Group Companies. This arrangement requires that each company party to the agreement provides a limited guarantee covering any default on the repayment or overdraft facilities by any other member of the group. The director considers the likelihood of this being called upon as remote.

10.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking and controlling party at the statement of financial position date was Aalberts N.V. a company incorporated in the Netherlands. The group financial statements are publicly available from Aalberts N.V. The registered office of Aalberts N.V. is World Trade Center, Utrecht, Stadsplateau 18, NL-3521 AZ Utrecht, PO Box 1218, NL-3500 BE, Utrecht, The Netherlands.