OMORI MACHINERY UK LTD

Company Registration Number:
00392399 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

OMORI MACHINERY UK LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

OMORI MACHINERY UK LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 59,059 67,568
Total fixed assets: 59,059 67,568
Current assets
Stocks: 1,659,935 1,575,989
Debtors: 4 1,914,653 1,004,329
Cash at bank and in hand: 436,202 547,634
Total current assets: 4,010,790 3,127,952
Creditors: amounts falling due within one year: 5 (2,151,942) (1,053,012)
Net current assets (liabilities): 1,858,848 2,074,940
Total assets less current liabilities: 1,917,907 2,142,508
Provision for liabilities:   (9,377)
Total net assets (liabilities): 1,917,907 2,133,131
Capital and reserves
Called up share capital: 2,250 2,250
Profit and loss account: 1,915,657 2,130,881
Shareholders funds: 1,917,907 2,133,131

The notes form part of these financial statements

OMORI MACHINERY UK LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 July 2026
and signed on behalf of the board by:

Name: Mr P M Lythgoe
Status: Director

The notes form part of these financial statements

OMORI MACHINERY UK LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 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: Short leasehold property 16.7% - 25% straight line Plant and machinery 10% & 20% Straight line Fixtures and fittings 20% - 33% Straight line Motor vehicles 20% Straight line Computer equipment 33% Straight line 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.

Valuation and information policy

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.

Other accounting policies

Going concern The company recorded a net loss of £215,224 for the year ended 31 December 2025 (2024: net loss of £774k), primarily attributable to the decision by Omori Machinery Co Ltd, Japan, that its group companies no longer recognise the Percentage of Completion (“POC”) on work-in-progress contracts at the financial year end. Without this change the company would have recorded a net profit for the year of £21,149. The directors are confident that 2026 will continue to show a strong improvement in the company’s trading performance, and accordingly these financial statements have been prepared on a going concern basis.

OMORI MACHINERY UK LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 20 21

OMORI MACHINERY UK LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 156,314
Additions 28,405
Disposals (21,849)
At 31 December 2025 162,870
Depreciation
At 01 January 2025 88,746
Charge for year 20,805
On disposals (5,740)
At 31 December 2025 103,811
Net book value
At 31 December 2025 59,059
At 31 December 2024 67,568

OMORI MACHINERY UK LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

Amounts falling due within one year: Trade debtors - £657,628 (2025) £660,457 (2024) Amounts owed by group undertakings and undertakings in which the Company has a participating interest - £Nil (2025) £2,407 (2024) Other debtors £1,257,025 (2025) £341,465 (2024)

OMORI MACHINERY UK LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due within one year note

Trade creditors £659,909 (2025) £643,262 (2024) Amounts owed to group undertakings and undertakings in which the Company has a participating interest £52,675 (2025) £58,411 (2024) Other taxation and social security £384,447 (2025) £90,306 (2024) Other creditors £1,054,911 (2025) £261,033 (2024)