REGISTERED NUMBER: 04774208 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

FOR

PROTEGO UK LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Directors:

B J Luckman

M Davies

Secretaries:

Ms B Marzheuser-Wood

S L Haynes

Registered office:

Unit 30, Malvern Hills Science Park

Geraldine Road

Malvern

WR14 3SZ

Registered number:

04774208 (England and Wales)

Auditors:

Derek Young & Co Accountants LLP

Statutory Auditors

Chartered Accountants

Estate House

Evesham Street

Worcestershire

B97 4HP

Accountants:

Athos Business Solutions Limited

1623 Warwick Road

Knowle

Solihull

West Midlands

B93 9LF

FIXED ASSETS

Tangible assets

4

13,079

10,675

CURRENT ASSETS

Stocks

28,723

44,109

Debtors

5

896,623

1,214,598

Cash at bank

898,120

929,213

1,823,466

2,187,920

CREDITORS

Amounts falling due within one year

6

1,211,359

1,610,697

NET CURRENT ASSETS

612,107

577,223

TOTAL ASSETS LESS CURRENT LIABILITIES

625,186

587,898

PROVISIONS FOR LIABILITIES

1,168

433

NET ASSETS

624,018

587,465

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

624,017

587,464

SHAREHOLDERS' FUNDS

624,018

587,465

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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2026 and were signed on its behalf by:

B J Luckman - Director

1.	STATUTORY INFORMATION

Protego UK 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.

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.

Furniture & office equipment

-

10% on cost

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost less depreciation.

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 Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

& office

Computer

equipment

equipment

Totals

£

£

£

Cost

At 1 January 2025

13,201

16,580

29,781

Additions

1,875

4,729

6,604

At 31 December 2025

15,076

21,309

36,385

Depreciation

At 1 January 2025

4,210

14,896

19,106

Charge for year

1,507

2,693

4,200

At 31 December 2025

5,717

17,589

23,306

Net book value

At 31 December 2025

9,359

3,720

13,079

At 31 December 2024

8,991

1,684

10,675

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

596,294

897,324

Owed by group undertaking

126,548

62,867

Other debtors

166,234

246,988

Prepayments

7,547

7,419

896,623

1,214,598

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

140,091

111,392

Amounts owed to group undertakings

513,705

869,024

Tax

30,118

64,611

Social security and other taxes

70,581

67,562

VAT

115,722

140,786

Company credit card

-

514

Pension creditor

2,379

1,798

Other creditors

1,540

-

Accrued expenses

337,223

355,010

1,211,359

1,610,697

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

30,595

29,393

Between one and five years

32,183

57,009

62,778

86,402

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 January 2025

587,464

Profit for the year

236,553

Dividends

(200,000

)

At 31 December 2025

624,017

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

The Report of the auditors was unqualified.

Mr Stephen Young FCA (Senior Statutory Auditor)

for and on behalf of Derek Young & Co Accountants LLP

11.	OTHER FINANCIAL COMMITMENTS

As at 31 December 2025 the company had forward currency obligations equivalent to £191,879.

12.	ULTIMATE CONTROLLING PARTY

The company is under the control of Braunschweiger Flammenfilter Gmbh, a company incorporated in Germany, which owns 100% of the share capital, The consolidated accounts of Braunschweiger Flammenfilter Gmbh can be obtained from 11 Industriestrasse, 38110, Braunschweig, Germany.

The directors consider that there is no single controlling party.