Company Registration No. 02584430 (England and Wales)
FILTRATION GROUP LTD.
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
FILTRATION GROUP LTD.
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
FILTRATION GROUP LTD.
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
-
1,015
Current assets
Stocks
4,165
36,418
Debtors
4
2,684,883
2,681,543
2,689,048
2,717,961
Creditors: amounts falling due within one year
5
(229,933)
(358,660)
Net current assets
2,459,115
2,359,301
Total assets less current liabilities
2,459,115
2,360,316
Deferred income
(11,609)
-
0
Net assets
2,447,506
2,360,316
Capital and reserves
Called up share capital
900,000
900,000
Capital redemption reserve
1,000,000
1,000,000
Profit and loss reserves
547,506
460,316
Total equity
2,447,506
2,360,316

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

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

The financial statements were approved and signed by the director and authorised for issue on 10 August 2026
Mr C Bernert
Director
Company registration number 02584430 (England and Wales)
FILTRATION GROUP LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Filtration Group Ltd. is a private company limited by shares incorporated in England and Wales. The registered office is Suite 4, 8th Floor Regent House, Heaton Lane, Stockport, SK4 1BS.

1.1
Accounting convention

Filtration Group Ltd. is a company limited by shares and incorporated and domiciled in the UK.

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 accounting policies set out below have, unless otherwise stated, been applied consistently to all periods presented in these financial statements.

1.2
Turnover

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.

1.3
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.

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:

Fixtures and fittings
10% straight line
Computers
20 - 33% straight line
1.4
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.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

FILTRATION GROUP LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
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.

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, 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.

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.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

FILTRATION GROUP LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.8
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.

1.9
Leases

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.

1.10
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
Employees

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

2025
2024
Number
Number
Total
7
7
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
98,274
Depreciation and impairment
At 1 January 2025
97,259
Depreciation charged in the year
1,015
At 31 December 2025
98,274
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
1,015
FILTRATION GROUP LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
151,937
12,542
Amounts owed by group undertakings
2,470,786
2,656,429
Other debtors
57,865
7,588
2,680,588
2,676,559
Deferred tax asset
4,295
4,984
2,684,883
2,681,543

Amounts owed by group undertakings related to trad ing balances total ed £50,932 (2024 - £70,504) - these balances are unsecured, interest free and payable on demand.

Amounts owed by group undertakings includes loan balances total ed £2,419,854 (2024 - £2,585,925), - these balances are unsecured and operate as a revolving credit facility with no fixed repayment date. Interest at market rates are charged on the full amount.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
80,490
29,197
Corporation tax
96,708
121,246
Other taxation and social security
24,269
20,605
Other creditors
28,466
187,612
229,933
358,660

Within other creditors there are amounts due to related parties totalling £8,066 (202 4 - £12,573), these amounts are unsecured, interest free and repayable on demand.

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.

FILTRATION GROUP LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
6
Audit report information
(Continued)
- 6 -
Senior Statutory Auditor:
Simon Read BA(Hons) BFP ACA
Statutory Auditor:
PM+M Solutions for Business LLP
Date of audit report:
11 August 2026
7
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
£
£
Total commitments
244,164
15,844
8
Ultimate parent company and parent company of larger group

The immediate parent company is Filtration Group International BV (formerly Clear Edge Filtration Holding BV), Berenkoog 67, 1822 BN Alkmaar, Netherlands. The smallest undertaking for which the company is a member and for which group financial statements are prepared is Filtration Group Corporation. The company's ultimate parent company and controlling party is Filtration Group Corporation, a company incorporated in the USA.

2025-12-31 2025-01-01 false false false 11 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr C Bernert 02584430 2025-01-01 2025-12-31 02584430 2025-12-31 02584430 2024-12-31 02584430 core:WithinOneYear 2025-12-31 02584430 core:WithinOneYear 2024-12-31 02584430 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 02584430 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 02584430 core:ShareCapital 2025-12-31 02584430 core:ShareCapital 2024-12-31 02584430 core:CapitalRedemptionReserve 2025-12-31 02584430 core:CapitalRedemptionReserve 2024-12-31 02584430 core:RetainedEarningsAccumulatedLosses 2025-12-31 02584430 core:RetainedEarningsAccumulatedLosses 2024-12-31 02584430 bus:Director1 2025-01-01 2025-12-31 02584430 core:FurnitureFittings 2025-01-01 2025-12-31 02584430 core:ComputerEquipment 2025-01-01 2025-12-31 02584430 2024-01-01 2024-12-31 02584430 core:OtherPropertyPlantEquipment 2024-12-31 02584430 core:OtherPropertyPlantEquipment 2025-12-31 02584430 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 02584430 core:OtherPropertyPlantEquipment 2024-12-31 02584430 core:CurrentFinancialInstruments 2025-12-31 02584430 core:CurrentFinancialInstruments 2024-12-31 02584430 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02584430 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02584430 bus:FRS102 2025-01-01 2025-12-31 02584430 bus:Audited 2025-01-01 2025-12-31 02584430 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP