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Registered number: 08264054 DOBLER UK LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
DOBLER UK LIMITED REGISTERED NUMBER: 08264054 BALANCE SHEET AS AT 31 DECEMBER 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | 1,767 |  | 1,893
|  |  | 1,767 |  | 1,893
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 3,686,576 |  | 93,313 |
Cash at bank and in hand | 8 | 1,821,486 |  | 278,077 |
|  | 5,508,062 |  | 371,390 |
Creditors: amounts falling due within one year | 9 | (5,596,548) |  | (199,397) |
Net current (liabilities)/assets |  |  | (88,486) |  | 171,993
Total assets less current liabilities |  |  | (86,719) |  | 173,886
Creditors: amounts falling due after more than one year | 10 |  | - |  | (200,000)
Net liabilities |  |  | (86,719) |  | (26,114)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | (87,719) |  | (27,114)
|  |  | (86,719) |  | (26,114)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 June 2026.
................................................ Daniel Rauh
Director
The notes on pages 4 to 10 form part of these financial statements. Page 1
DOBLER UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2025 (as previously stated) | 1,000 | (5,386) | (4,386)
Prior year adjustment | - | (21,728) | (21,728)
At 1 January 2025 (as restated) | 1,000 | (27,114) | (26,114)
Comprehensive income for the year |  |  |
Loss for the year | - | (60,605) | (60,605)
At 31 December 2025 | 1,000 | (87,719) | (86,719)
| The notes on pages 4 to 10 form part of these financial statements.
Page 2
DOBLER UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 1,000 | (138,146) | (137,146)
Comprehensive income for the year |  |  |
Profit for the year (as restated) | - | 111,032 | 111,032
At 31 December 2024 (as restated) | 1,000 | (27,114) | (26,114)
| The notes on pages 4 to 10 form part of these financial statements.
Page 3
DOBLER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Dobler UK Limited is a company incorporated in England and Wales, registration number 08264054. The address of the registered office 14th Floor, 33 Cavendish Square, London, W1G 0PW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis on the assumption that continued financial support will be forthcoming from the parent company, Dobler Metallbau GmbH.
| 2.3 | Foreign currency translation
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 4
DOBLER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue comprises fees receivable on the sale and installation of building facades to customers on a contract basis. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Interest income
Interest income is recognised in the Profit and loss account using the effective interest method.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 5
DOBLER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
4. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 2).
Page 6
DOBLER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Taxation
The company has estimated trading losses of £73,407 (2024: £15,567) available to carry forward against future trading profits.
6. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 3,191
| Additions | 1,254
| At 31 December 2025 | 4,445
| Depreciation |
| At 1 January 2025 | 1,298
| Charge for the year on owned assets | 1,380
| At 31 December 2025 | 2,678
| Net book value |
| At 31 December 2025 | 1,767
| At 31 December 2024 | 1,893
7. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 271,583 | 3,200
| Other debtors | 104,878 | 41,590
| Prepayments and accrued income | 3,310,115 | 48,523
|  | 3,686,576 | 93,313
Page 7
DOBLER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,821,486 | 278,077
|  | 1,821,486 | 278,077
9. | Creditors: Amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 58,125 | 47,098
| Amounts owed to group undertakings | 310,173 | 93,240
| Corporation tax | - | 1,171
| Other taxation and social security | 881,286 | 14,884
| Other creditors | 106,808 | 20,487
| Accruals and deferred income | 4,240,156 | 22,517
|  | 5,596,548 | 199,397
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 200,000
|  | - | 200,000
Page 8
DOBLER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Prior year adjustment
Reclassification of expenditure Management has reviewed the allocation of project related costs incurred in the comparative period. This has resulted in restatements being made to the comparatives in these financial statements, with an increase of £329,299 in Cost of Sales and a decrease of the same amount in Administrative Expenses. The restatement has no impact on net profit; profit and loss reserves; and net liabilities respectively in the comparative period. Reinstatement of retention debtor and retention creditor A prior year adjustment has been made by management to resinstate the retention debtor due to the Company's employer and the retention creditor due to a sub-contractor in relation to one of the projects in the prior period's results. The effect of the prior year adjustment is to restate the prior year comparative figures for the overstatement of Revenue and understatement of Cost of Sales in the profit and loss account and the understatement of Retention Debtor, Retention Creditor and Provision for Credit Notes in the balance sheet. The table below represents the effects of the adjustment made to these financial statements:
|  | Overstatement/(understate- ment) | Prior year adjustments debit/ (credit)
|  | £ | £
| Movement in year ended 31 December 2024 |  |
| Sales | 5,061 | 5,061
| Cost of sales | (16,667) | 16,667
| Retention debtor | (36,295) | 36,295
| Retention creditor | (16,667) | (16,667)
| Provision for credit notes | (41,356) | (41,356)
| Cumulative changes at 1 January 2025 |  |
| Retention debtor | - | 36,295
| Retention creditor | - | (16,667)
| Provision for credit notes | - | (41,356)
| Profit and loss account | - | 21,728
| The above prior year adjustment has the effect of reducing the profit before and after tax by £21,728, while deducting £21,728 from the profit and loss reserves and increasing net liabilities by £21,728.
12. | Contingent liabilities
The Company has provided a performance bond of £575,299 to an insurer who acts as the guarantor over the Company's obligations to its employer over a trade contract. The Company has also provided a retention guarantee of €3.38m (or $2,944,157 translated at the spot €/£ rate) to its employer over a trade contract. Page 9
DOBLER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £7,818 (2024 - £8,133). Contributions totalling £3,951 (2024 - £3,163) were payable to the fund at the balance sheet date and are included in creditors.
14. | Related party transactions
| The company has taken advantage of the exemption provided by FRS 102 1A from disclosing transaction with members of the same group that are wholly owned.
15. | Controlling party
The immediate and ultimate parent undertaking is Dobler Metallbau GmbH, a company registered in Germany. The group financial statements can be obtained from Hansastraße 15, 80686 München, Germany.
16. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.
| In their report, the auditors emphasised the following matter without qualifying their report: Material uncertainty related to going concern In forming our opinion which is not qualified, we have considered the adequacy of the disclosures made in note 2 to the financial statements concerning the company's trading ability to continue as a going concern. At the balance sheet date the company's liabilities exceeded its total assets by £86,719 (2024 as restated: £26,114). This condition indicates the existence of a material uncertainty which may cast significant doubt about the company's ability to continue as a going concern. Appropriate adjustment may be required in the financial statements if the company were unable to continue as a going concern.
The audit report was signed on 3 June 2026 by Chris Cheung FCCA (Senior statutory auditor) on behalf of Sumer Auditco Limited.
Page 10