Company registration number 12763790 (England and Wales)
ETIM UK AND IRELAND LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ETIM UK AND IRELAND LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ETIM UK AND IRELAND LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
1,958
1,696
Cash at bank and in hand
22,242
29,214
24,200
30,910
Creditors: amounts falling due within one year
5
(24,200)
(30,910)
Net current assets
-
0
-
0
Capital and reserves
Called up share capital
-
0
-
0

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

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

The financial statements were approved by the board of directors and authorised for issue on 28 May 2026 and are signed on its behalf by:
Ms M Fitzsimons
Director
Company Registration No. 12763790
ETIM UK AND IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

ETIM UK and Ireland Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Rotherwick House, 3 Thomas More Street, St Katharine's and Wapping, London, United Kingdom, E1W 1YZ.

1.1
Accounting convention

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

A t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
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.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ETIM UK AND IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

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.

It is considered that the company has no significant judgements, estimates and assumptions that would have a material impact on the financial statements.

3
Employees

The average monthly number of directors of the company during the year was:

2025
2024
Number
Number
Total
8
8

The average monthly number of persons employed by the company during the year was 0 (2024: 0).

ETIM UK AND IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
431
612
Prepayments and accrued income
1,527
1,084
1,958
1,696
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
1,102
Amounts owed to group undertakings
23,131
26,909
Accrued expenditure
1,069
2,899
24,200
30,910
6
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 profit 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.

Senior Statutory Auditor:
Mark Gregory ACA
Statutory Auditor:
Fiander ETL
Date of audit report:
28 May 2026
7
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1 00.

ETIM UK AND IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
8
Related party transactions

During the year ETIM UK and Ireland Limited traded with Electrical Distributors' Association Limited, a company that has 50% control of ETIM UK and Ireland Limited. ETIM UK and Ireland Limited made sales of £11,423 (2024: £15,409), and purchases of £nil (2024: £1,102). No amounts were outstanding at the year end in respect of sales or purchases.

At the year end, ETIM UK and Ireland Limited owed Electrical Distributors' Association Limited £23,131 (2024: £26,909).

During the year ETIM UK and Ireland Limited traded with Builders Merchants Federation Limited, a company that has 50% control of ETIM UK and Ireland Limited. ETIM made sales of £17,513 (2024: £20,933), and purchases of £1,151 (2024: £nil), and no amounts were outstanding in respect of either sales or purchases at each year end.

9
Parent company

The company is limited by guarantee and is jointly controlled by Electrical Distributors' Association Limited and Builders Merchants Federation Limited. The registered office of Electrical Distributors' Association Limited is the same as for ETIM UK and Ireland Limited. The registered office for Builders Merchants Federation Limited is 1180 Elliott Court, Herald Avenue, Coventry, West Midlands, CV5 6UB.

Electrical Distributors' Association Limited and its subsidiary undertakings comprise a small-sized group. Electrical Distributors' Association has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements on the basis that it is subject to the small companies regime.

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