Company registration number 01717136 (England and Wales)
DURABLE (UK) LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DURABLE (UK) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
DURABLE (UK) LTD
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
754,553
771,825
Current assets
Stocks
178,938
669,631
Debtors
5
3,948,761
4,291,301
Cash at bank and in hand
424,525
381,999
4,552,224
5,342,931
Creditors: amounts falling due within one year
6
(847,283)
(1,245,409)
Net current assets
3,704,941
4,097,522
Net assets
4,459,494
4,869,347
Capital and reserves
Called up share capital
7
350,000
350,000
Profit and loss reserves
4,109,494
4,519,347
Total equity
4,459,494
4,869,347

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 June 2026 and are signed on its behalf by:
Mr J O Day
Director
Company registration number 01717136 (England and Wales)
DURABLE (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Durable (UK) Limited is a private company limited by shares incorporated in England and Wales. Its registered number is 01717136. The address of its registered office is 10 Nimrod Way, Wimborne, Dorset, BH21 7SH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

The principal accounting policies adopted are set out below:

1.2
Going concern

The financial statements are prepared on a going concern basis. The company remains assured of the financial support provided by the ultimate parent company. The directors have received confirmation that the ultimate parent company will continue to support the Company and provide it with adequate funds when necessary to enable it to meet its debts as they fall due for a period of at least twelve months from the date of these financial statements. On this basis, the Directors consider it appropriate to prepare the financial statements on a going concern basis.true

1.3
Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable inclusive of the appropriate contractual rebate deductions, discounts, value added tax and other sales taxes. The customer rebate that a specific customer is entitled to is calculated based on forecasted sales and the specific agreements in place between the customer and the Company. There is also a rebate accrual at year end which is calculated after deducting the rebate claimed during the year from the total rebates during the year. The accounting treatment is that the rebates are posted to revenue to offset against gross revenue recognised. The following criteria must also be met before turnover is recognised.

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- The Company has transferred the significant risk and rewards of ownership to the buyer

- The Company retains neither continuing managerial involvement to the degree usually associated with ownership no effective control over the goods sold;

- The amount of revenue can be measured reliably

- It is probable that the company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

DURABLE (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
5% on cost
Plant and equipment
10% & 25% on cost
Fixtures and fittings
10% & 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company only enters into basic financial instruments transactions that results in the recognition of financial assets and liabilities like trade and other accounts receivable and payable

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

DURABLE (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is identified, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset’s carrying amount and its recoverable amount, which is an estimate of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

The company only enters into basic financial instruments transactions that results in the recognition of financial assets and liabilities like trade and other accounts receivable and payable

Basic financial liabilities

Basic financial liabilities, including trade and other payables are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a rate of interest.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payables are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised costs.

Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

DURABLE (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
17
19
4
Tangible fixed assets
Freehold property
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 January 2025
1,544,059
192,514
169,976
1,906,549
Additions
2,550
7,280
-
0
9,830
Disposals
-
0
(10,310)
-
0
(10,310)
At 31 December 2025
1,546,609
189,484
169,976
1,906,069
Depreciation and impairment
At 1 January 2025
859,989
169,580
105,155
1,134,724
Depreciation charged in the year
2,130
8,469
11,768
22,367
Eliminated in respect of disposals
-
0
(5,575)
-
0
(5,575)
At 31 December 2025
862,119
172,474
116,923
1,151,516
Carrying amount
At 31 December 2025
684,490
17,010
53,053
754,553
At 31 December 2024
684,070
22,934
64,821
771,825
DURABLE (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,207,979
1,551,353
Amounts owed by group undertakings
2,700,000
2,700,000
Other debtors
40,782
39,948
3,948,761
4,291,301

Amounts owed by group undertakings of £2,700,000 (2024: £2,700,000) are unsecured, incur interest at a rate of 5.3% until 31 May 2025 and 4% thereafter (2024: 5.3%) per annum and payable on demand.

Interest receivable from group undertakings of £122,424 (2024: £143,100) was recognised in the year.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
101,729
200,863
Amounts owed to group undertakings
358,508
733,868
Taxation and social security
48,842
12,929
Other creditors
338,204
297,749
847,283
1,245,409

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1.00 each of £1 each
350,000
350,000
350,000
350,000
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

DURABLE (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Audit report information
(Continued)
- 7 -
Senior Statutory Auditor:
Robert MacDonald
Statutory Auditor:
Moore (South) LLP
Date of audit report:
9 July 2026
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within 1 year
28,273
22,596
Years 2-5
62,052
20,278
Total commitments
90,325
42,874
10
Events after the reporting date

There have been no significant events affecting the Company since the year end.

11
Related party transactions
Transactions with related parties

The Company is exempt from disclosing related party transactions undertaken with other wholly owned members of the Group that have been concluded under normal market conditions.

12
Parent company

The immediate and ultimate parent company is DURABLE Hunke & Jochheim GmbH & Co. KG, a company registered in Germany. DURABLE Hunke & Jochheim GmbH & Co. KG prepare group financial statements and copies can be obtained through public records in Germany.

The registered address of DURABLE Hunke & Jochheim GmbH & Co. KG is Westfalenstraße 77–79, 58636 Iserlohn, Germany.

There is no ultimate controlling party of Durable (UK) Limited DURABLE Hunke & Jochheim GmbH & Co. KG.

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