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Registered Number: 16293499
England and Wales
Unaudited Financial Statements - Pages for Filing with Registrar
for the period ended 31 December 2025
for
SIXTY82-UK LIMITED

Sixty82-UK Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 19,004
|  | 19,004
Current assets |  |
Stocks | 4 | 188,754
Debtors | 5 | 95,953
Cash at bank and in hand |  | 48,654
|  | 333,361
Creditors: amount falling due within one year | 6 | (195,501)
Net current assets |  | 137,860
Total assets less current liabilities |  | 156,864
Creditors: amount falling due after more than one year | 7 | (95,172)
Provisions for liabilities | 8 | (3,611)
Net assets |  | 58,081
Capital and reserves |  |
Called up share capital |  | 160,000
Profit and loss account |  | (101,919)
Shareholders' funds |  | 58,081
For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 05 August 2026 and were signed on its behalf by:
------------------------------- Mr T P J Richter Director | ------------------------------- Mr J Marshall Director
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Sixty82-UK Limited Notes to the Financial Statements For the Period 05 March 2025 to 31 December 2025
General Information Sixty82-UK Limited is a private company, limited by shares, registered in England and Wales, registration number 16293499, registration address Unit 53 Lidgate Crescent, South Kirkby, WF9 3NR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover 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. 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. Operating lease rentals 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 leases asset are consumed. Foreign currencies 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. Taxation 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 taxation 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. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets over their expected useful lives on the following basis:
Land and buildings | 10 years
Plant and machinery etc | 25% RB
Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell on a FIFO basis. 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. Provisions Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises. 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.
2. | Average number of employees Average number of employees during the period was 2.
3. | Tangible fixed assets
Cost or valuation | Land and buildings |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £
At 05 March 2025 | - |  | - |  | -
Additions | 6,205 |  | 14,094 |  | 20,299
Disposals | - |  | - |  | -
At 31 December 2025 | 6,205 |  | 14,094 |  | 20,299
Depreciation
At 05 March 2025 | - |  | - |  | -
Charge for period | 414 |  | 881 |  | 1,295
On disposals | - |  | - |  | -
At 31 December 2025 | 414 |  | 881 |  | 1,295
Net book values
Closing balance as at 31 December 2025 | 5,791 |  | 13,213 |  | 19,004
Opening balance as at 05 March 2025 | - |  | - |  | -
4. | Stocks
| 2025 £
--- | ---
Stock | 188,754
| 188,754
5. | Debtors: amounts falling due within one year
| 2025 £
--- | ---
Trade debtors | 83,900
Other Debtors | 12,053
| 95,953
6. | Creditors: amount falling due within one year
| 2025 £
--- | ---
Trade creditors | 89,786
Taxation and Social Security | 78,089
Other Creditors | 27,626
| 195,501
Included within trade creditors is £33,263 owed to the parent company. All transactions were conducted on an arms length basis and on normal commercial terms. Included within other creditors is £24,828 due to shareholders. The loans are unsecured and repayable on demand. Interest is charged at 6%.
7. | Creditors: amount falling due after more than one year
| 2025 £
--- | ---
Other Creditors | 95,172
| 95,172
Included within other creditors is £95,172 due to shareholders. The loans are unsecured and repayable on demand. Interest is charged at 6%.
8. | Provisions for liabilities
| 2025 £
--- | ---
Deferred tax | 3,611
| 3,611
9. | Parent company The companys immediate parent undertaking is Sixty82 BV (KVK: 68293577), incorporated in the Netherlands, which owns 51.31% of the companys ordinary share capital. The registered office is Ampèrelaan 9, 9207 AM Drachten.
10. | Related party transactions During the year, the company received loans from its directors totalling £45,000. The loans are repayable from July 2026 in accordance with agreed repayment terms. Interest is accrued in the accounts in line with the loan agreements at 6%. The loans are currently unsecured. However, under the terms of the loan agreement, the lender may request that additional security be provided up to the amount outstanding, and the borrower has agreed in advance to facilitate this if required. At the balance sheet date, £9,310 of the balance is included within creditors due within one year and £35,690 is included within creditors due after more than one year. There were no other material related party transactions that have not been concluded under normal market conditions during the year.
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