REGISTERED NUMBER: 01629542 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Larontrol Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W Garot

SECRETARY:

Mrs S C M Garot Westen

REGISTERED OFFICE:

Unit K4, Brookside Avenue

Rustington

West Sussex

BN16 3LF

REGISTERED NUMBER:

01629542 (England and Wales)

SENIOR STATUTORY AUDITOR:

Rachel Skells BA BFP FCA

AUDITORS:

Streets Audit LLP

Wiston House

1 Wiston Avenue

Worthing

West Sussex

BN14 7QL

FIXED ASSETS

Tangible assets

4

5,605

4,561

CURRENT ASSETS

Stocks

99,932

227,214

Debtors

5

21,837

65,119

Cash at bank and in hand

660,032

155,842

781,801

448,175

CREDITORS

Amounts falling due within one year

6

(125,308

)

(45,554

)

NET CURRENT ASSETS

656,493

402,621

TOTAL ASSETS LESS CURRENT LIABILITIES

662,098

407,182

PROVISIONS FOR LIABILITIES

(1,401

)

(1,140

)

NET ASSETS

660,697

406,042

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

660,597

405,942

660,697

406,042

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 director and authorised for issue on 22 July 2026 and were signed by:

W Garot - Director

1.	STATUTORY INFORMATION

Larontrol 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.

The financial statements are prepared in sterling, which is the functional currency of the entity. Figures are rounded to the nearest pound sterling.

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 etc

-

25% on reducing balance

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.

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.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have assessed the company's ability to continue trading for a period of at least twelve months from the date these financial statements are approved.

While formal financial forecasts have not been prepared, the company holds significant liquid cash reserves and maintains a strong net asset position with zero debt. The directors have a reasonable expectation that the company has adequate resources to meet its liabilities as they fall due.

Consequently, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Cash flow statement

The company is exempt from the preparation of a cash flow statement because it is taking advantage of the small company exemptions.

Measurement of assets and liabilities

Debtors

Short-term debtors are measured at the transaction price.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

54,138

Additions

2,912

At 31 December 2025

57,050

DEPRECIATION

At 1 January 2025

49,577

Charge for year

1,868

At 31 December 2025

51,445

NET BOOK VALUE

At 31 December 2025

5,605

At 31 December 2024

4,561

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

11,516

49,707

Other debtors

10,321

15,412

21,837

65,119

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

220

Trade creditors

26,823

25,268

Taxation and social security

88,441

10,897

Other creditors

10,044

9,169

125,308

45,554

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

The Report of the Auditors was unqualified.

Rachel Skells BA BFP FCA (Senior Statutory Auditor)

for and on behalf of Streets Audit LLP

8.	OTHER FINANCIAL COMMITMENTS

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

2025 2024

£ £

Within one year 16,059 15,137

Between 2 to 5 years 44,883 60,942

After more than 5 years - -

Total 60,942 76,079

Operating lease payments recognised as an expense during the period amounted to £12,684 (2024: £12,684).

9.	RELATED PARTY DISCLOSURES

At the year end the Company had the following balance owing to the Director: £2,600 (2024: £2,600).

10.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Silicon Stud Welding Products BV.

The parent company is registered at Monsterseweg 2, 2291 PB Wateringen, The Netherlands.

The company that draws up the consolidated financial statements is Silicon Holding BV and the address of its principal place of business is Monsterseweg 2, 2291 PB Wateringen, The Netherlands..

The ultimate controlling party is Wouter Garot, who holds 100% of the shares in the group.