NORDLUX (UK & EIRE) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N S Jakobsen

Ms K Bro Sulkjaer

REGISTERED OFFICE:

B3 Sykeside Drive

ALTHAM

Lancashire

BB5 5YE

REGISTERED NUMBER:

05362404 (England and Wales)

AUDITORS:

Wilkinson and Partners

Chartered Accountants

Statutory Auditors

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

4

3,261

5,833

CURRENT ASSETS

Stocks

208,048

203,318

Debtors

5

226,222

214,438

Cash at bank and in hand

264,293

218,840

698,563

636,596

CREDITORS

Amounts falling due within one year

6

258,675

424,822

NET CURRENT ASSETS

439,888

211,774

TOTAL ASSETS LESS CURRENT LIABILITIES

443,149

217,607

PROVISIONS FOR LIABILITIES

8

643

1,368

NET ASSETS

442,506

216,239

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

442,406

216,139

SHAREHOLDERS' FUNDS

442,506

216,239

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 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 22 July 2026 and were signed on its behalf by:

N S Jakobsen - Director

1.	STATUTORY INFORMATION

Nordlux (UK & Eire) Limited 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.

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.

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 - 10% on cost

Fixtures and fittings - at varying rates 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

40,520

DEPRECIATION

At 1 January 2025

34,687

Charge for year

2,572

At 31 December 2025

37,259

NET BOOK VALUE

At 31 December 2025

3,261

At 31 December 2024

5,833

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

182,974

194,702

Prepayments

43,248

19,736

226,222

214,438

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

38,012

46,027

Amounts owed to group undertakings

8,033

214,293

Corporation tax

38,505

25,664

Social security and other taxes

10,931

8,918

VAT

106,323

100,018

Other creditors

3,284

3,119

Accrued expenses

53,587

26,783

258,675

424,822

7.	LEASING AGREEMENTS

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

31.12.25

31.12.24

£

£

Within one year

86,492

53,600

Between one and five years

190,000

13,492

276,492

67,092

8.	PROVISIONS FOR LIABILITIES

The deferred tax provision is wholly attributable to accelerated capital allowances.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

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

The Report of the Auditors was unqualified.

Paul Raistrick FCA (Senior Statutory Auditor)

for and on behalf of Wilkinson and Partners

11.	RELATED PARTY DISCLOSURES

The company is wholly owned by Nordlux Group A/S, a company registered in Denmark.

Advantage of the exemption conferred by Financial Reporting Standard 8, not to disclose details of related party transactions, has been taken on the grounds that the company is wholly owned by the parent company and that the financial statements of the parent company are available to the public.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Senjie Chen.