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Company No: 12275002 (England and Wales)

# BRUENING GROUP UK LTD.

### Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

BRUENING GROUP UK LTD.

## Financial Statements

For the financial year ended 31 December 2025

Contents

BRUENING GROUP UK LTD.

## COMPANY INFORMATION

For the financial year ended 31 December 2025
BRUENING GROUP UK LTD.

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

DIRECTORS | Arnd Brüning
| Frank Grischkat

REGISTERED OFFICE | Bridge House
| Old Grantham Road
| Whatton In The Vale
| NG13 9FG
| United Kingdom

COMPANY NUMBER | 12275002 (England and Wales)

AUDITOR | Tuerner Audit Limited
| Statutory Auditor
| Bridge House
| Old Grantham Road
| Whatton
| Nottingham
| NG13 9FG

BRUENING GROUP UK LTD.

## BALANCE SHEET

As at 31 December 2025
BRUENING GROUP UK LTD.

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 38,534 |  | 46,862
|  | 38,534 |  | 46,862
Current assets |  |  |  |
Stocks |  | 198,852 |  | 817,625
Debtors | 4 | 893,154 |  | 725,675
Cash at bank and in hand |  | 382,016 |  | 553,313
|  | 1,474,022 |  | 2,096,613
Creditors: amounts falling due within one year | 5 | ( 1,553,077) |  | ( 2,448,475)
Net current liabilities |  | (79,055) |  | (351,862)
Total assets less current liabilities |  | (40,521) |  | (305,000)
Provision for liabilities |  | ( 3,642) |  | 0
Net liabilities |  | ( 44,163) |  | ( 305,000)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 20,000 |  | 20,000
Profit and loss account |  | ( 64,163 ) |  | ( 325,000 )
Total shareholder's deficit |  | ( 44,163) |  | ( 305,000)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bruening Group UK Ltd. (registered number: 12275002) were approved and authorised for issue by the Board of Directors on 30 July 2026. They were signed on its behalf by:

Arnd Brüning Director |

BRUENING GROUP UK LTD.

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
BRUENING GROUP UK LTD.

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Bruening Group UK Ltd. (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Bridge House, Old Grantham Road, Whatton In The Vale, NG13 9FG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Going concern

The financial statements have been prepared on a going concern basis due to the fact that the company has the continued support of the group.
The directors have been given assurance that this support will continue for the forseeable future.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is measured at the amounts received or receivable for goods, less VAT, discounts and rebates to customers upon delivery of goods and provision of services.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 3 - 6 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the average cost method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### 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.

##### 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.

##### Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 48,610 |  | 48,610
At 31 December 2025 | 48,610 |  | 48,610
Accumulated depreciation |  |  |
At 01 January 2025 | 1,748 |  | 1,748
Charge for the financial year | 8,328 |  | 8,328
At 31 December 2025 | 10,076 |  | 10,076
Net book value |  |  |
At 31 December 2025 | 38,534 |  | 38,534
At 31 December 2024 | 46,862 |  | 46,862

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 888,381 |  | 697,636
Other debtors | 4,773 |  | 28,039
| 893,154 |  | 725,675

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank overdrafts | 10 |  | 9
Trade creditors | 287,933 |  | 142,314
Amounts owed to group undertakings | 889,147 |  | 2,017,966
Other taxation and social security | 312,095 |  | 251,585
Other creditors | 63,892 |  | 36,601
| 1,553,077 |  | 2,448,475

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
20,000 Ordinary shares of £ 1.00 each | 20,000 |  | 20,000

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
Within one year | 10,640 |  | 10,500

#### 9. Parent Company

The parent company of the smallest group into which the results of Bruening Group UK Ltd are consolidated is Brüning International GmbH a company registered in Germany who's registered office is:
Auf der Muggenburg 44
28217 Bremen
Germany
The ultimate parent company of the group is Brüning Verwaltungs-GmbH & Co. KG, a company incorporated in Germany.

#### 10. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2025 was unqualified.

The audit report was signed by Caroline Peverett BA FCA on behalf of Tuerner Audit Limited.