REGISTERED NUMBER: 07999494 (England and Wales)

Financial Statements

for the Year Ended 31st December 2025

for

ALU-TEC (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J P Bates

Mr S P Muskett

REGISTERED OFFICE:

Monometer House

Rectory Grove

Leigh-on-Sea

Essex

SS9 2HL

REGISTERED NUMBER:

07999494 (England and Wales)

AUDITORS:

Barrons Limited

Chartered Accountants

& Statutory Auditors

Monometer House

Rectory Grove

Leigh on Sea

Essex

SS9 2HN

FIXED ASSETS

Tangible assets

4

175,903

196,408

CURRENT ASSETS

Stocks

615,999

553,832

Debtors

5

2,794,650

2,522,821

Cash at bank

11,317

217,152

3,421,966

3,293,805

CREDITORS

Amounts falling due within one year

6

882,215

879,068

NET CURRENT ASSETS

2,539,751

2,414,737

TOTAL ASSETS LESS CURRENT LIABILITIES

2,715,654

2,611,145

CREDITORS

Amounts falling due after more than one year

7

(15,813

)

(41,408

)

PROVISIONS FOR LIABILITIES

(40,426

)

(45,000

)

NET ASSETS

2,659,415

2,524,737

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,659,315

2,524,637

SHAREHOLDERS' FUNDS

2,659,415

2,524,737

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th July 2026 and were signed on its behalf by:

Mr S P Muskett - Director

1.	STATUTORY INFORMATION

Alu-Tec (UK) Ltd 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.

Turnover

The turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 delivery 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.

Revenue from the rendering of services is recognised when the significant risks and rewards have been transferred to the buyer, this is when the services have been provided to the customer and recognised in accordance with the stage of completion of the contract.

Tangible fixed assets

Tangible fixed assets 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 residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Leasehold land and buildings

- 10% Straight Line

Plant & machinery

- 15% Reducing Balance

Fixtures and fittings

- 10% Reducing Balance

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less cost to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each balance sheet date, stocks are assessed for impairment. If Stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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 payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amount of cash with insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

326,914

Additions

7,477

At 31st December 2025

334,391

DEPRECIATION

At 1st January 2025

130,506

Charge for year

27,982

At 31st December 2025

158,488

NET BOOK VALUE

At 31st December 2025

175,903

At 31st December 2024

196,408

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

657,715

648,921

Amounts owed by group undertakings

2,091,560

1,830,293

Other debtors

45,375

43,607

2,794,650

2,522,821

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,968

-

Hire purchase contracts (see note 8)

25,595

25,595

Trade creditors

383,825

440,796

Taxation and social security

136,550

136,113

Other creditors

322,277

276,564

882,215

879,068

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

15,813

41,408

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

25,595

25,595

Between one and five years

15,813

41,408

41,408

67,003

Non-cancellable

operating leases

2025

2024

£

£

Within one year

23,500

23,500

Between one and five years

94,000

94,000

In more than five years

1,958

25,458

119,458

142,958

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

13,968

-

Hire purchase contracts

41,408

67,003

55,376

67,003

Invoice discounting and overdraft facilities are secured by way of both fixed and floating charges over the assets of the company.

There is a cross guarantee in place between the company, its parent and all other group undertakings on all borrowings outstanding within the group at the balance sheet date.

The hire purchase creditor is secured upon the assets to which the liability relates.

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

The Report of the Auditors was unqualified.

Russell Tillbrook FCCA (Senior Statutory Auditor)

for and on behalf of Barrons Limited

11.	RELATED PARTY DISCLOSURES

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.

12.	ULTIMATE PARENT COMPANY

Climatec Group Limited is the ultimate parent company for the year due to its shareholding in the company. Climatec Group Limited prepares consolidated financial statements and these may be obtained from their registered office at Monometer House, Rectory Grove, Leigh on Sea, Essex, SS9 2HL.

13.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as none of the individual members hold a majority shareholding in the

ultimate parent company.