Woehner (UK) Limited Filleted accounts for Companies House (small and micro)

Woehner (UK) Limited

Financial statements

31 December 2025

Company Registration Number 03096821

Woehner (UK) Limited

Financial statements

year ended 31 December 2025

Contents	Pages

Balance sheet	1

Notes to the financial statements	2 to 6

Woehner (UK) Limited

Balance sheet

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		9,358	12,707

Current assets

Stocks		446,955	405,425
Debtors	6	1,188,144	1,123,081
Cash at bank and in hand		131,152	80,897
		------------	------------
		1,766,251	1,609,403

Prepayments and accrued income	9,679		3,212

Creditors: amounts falling due within one year	7	( 528,249)		( 393,713)
		------------		------------
Net current assets			1,247,681	1,218,902
			------------	------------
Total assets less current liabilities			1,257,039	1,231,609

Creditors: amounts falling due after more than one year	8		( 4,030,698)	( 3,830,712)

Accruals and deferred income	( 34,003)	( 9,010)
	------------	------------
Net liabilities	( 2,807,662)	( 2,608,113)
	------------	------------

Capital and reserves

Called up share capital	9	50	50
Profit and loss account		( 2,805,932)	( 2,608,163)
		------------	------------
Shareholders deficit		( 2,805,882)	( 2,608,113)
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account and directors' report have not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:

P Kooke
Director

Company registration number: 03096821

Woehner (UK) Limited

Notes to the financial statements

year ended 31 December 2025

1. General information

The company was registered in Wales and its registered number is 03096821 . The company is a private company limited by shares. Its registered office is 7 Spring Gardens, Gainsborough, Lincolnshire DN21 2AY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

3.1 Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

3.2 Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue to trade. The validity of this assumption is dependant on the continued support of the parent company in postponing the repayment of their loans and also the continued support of the company's bankers in providing overdraft facilities. If the company were unable to continue to trade, adjustments would have to be made to reduce the value of the assets to their recoverable amount, to provide for any further liabilities that might arise, and to reclassify fixed assets as current assets.

3.3 Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

3.4 Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3.5 Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

3.6 Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on a straight line basis at rates of 15% - 33% per annum.

3.7 Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

3.8 Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

3.9 Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

3.10 Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employees

The average number of persons employed by the company during the year amounted to 4 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Total
	£	£

Cost
At 1 January 2025	22,431	22,431
Additions	579	579
	--------	--------
At 31 December 2025	23,010	23,010
	--------	--------
Depreciation
At 1 January 2025	9,724	9,724
Charge for the year	3,928	3,928
	--------	--------
At 31 December 2025	13,652	13,652
	--------	--------
Carrying amount
At 31 December 2025	9,358	9,358
	--------	--------
At 31 December 2024	12,707	12,707
	--------	--------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Plant and machinery
	£

At 31 December 2025	843
	----
At 31 December 2024	1,276
	-------

6. Debtors

	2025	2024
	£	£

Trade debtors	276,952	275,242
Other debtors	911,192	847,839
	------------	------------
	1,188,144	1,123,081
	------------	------------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£

Other debtors	911,192	814,011
	---------	---------

Included within other debtors is a deferred tax asset of £901,310 (2024 - £847,839)

7. Creditors: amounts falling due within one year

	2025	2024
	£	£

Trade creditors	2,190	2,222
Amounts owed to group undertakings	413,214	294,535
Social security and other taxes	112,320	93,674
HP liability	525	3,282
	---------	---------
	528,249	393,713
	---------	---------

The HP liability is secured on the relevant assets concerned.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£

Amounts owed to group undertakings	4,030,260	3,829,749
Other creditors	438	963
	------------	------------
	4,030,698	3,830,712
	------------	------------

The HP liability is secured on the relevant assets concerned.

Included within creditors: amounts falling due after more than one year is an amount of £4,030,260 (2024: £3,829,749) in respect of liabilities payable or repayable otherwise than by instalments which fall due for payment after more than five years from the reporting date.

9. Called up share capital

Issued, called up and fully paid

2025		2024
No.	£	No.	£

Ordinary shares of £ 1 each	50	50	50	50
	----	----	----	----

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£

Not later than 1 year	15,995	15,995
Later than 1 year and not later than 5 years	9,330	25,325
	--------	--------
	25,325	9,330
	--------	--------

11. Summary audit opinion

The auditor's report dated 30 March 2026 was unqualified .

The senior statutory auditor was Russell Eley FCCA , for and on behalf of Xeinadin Audit Limited .

12. Controlling party

The parent of the smallest group for which consolidated financial statements are prepared is Wöhner International Ges.m.b.H , a company incorporated in Austria, with registered office Modecenterstraße 22, Top C69-C71, 1030 Wien, Österreich, which owns 100% of the issued ordinary share capital of Woehner (U.K.) Limited. The ultimate parent is Wöhner Industries Holding GmbH & Co. KG a company incorporated in Germany, with registered office Allee 2, 96450 Coburg, Deutschland.