REGISTERED NUMBER: 03047206 (England and Wales)

Financial Statements For The Year Ended 31st December 2025

for

Geku U.K. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R Hudson

G J Hudson

L Viktorsson

G Wierzchowski

C Burton

SECRETARY:

J R Hudson

REGISTERED OFFICE:

Unit H2 Knights Park

Knights Road

Strood

Rochester

Kent

ME2 2LS

REGISTERED NUMBER:

03047206 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

FIXED ASSETS

Tangible assets

4

1,057,538

1,059,663

CURRENT ASSETS

Stocks

138,369

90,000

Debtors

5

2,655,502

2,047,149

Cash at bank and in hand

2,280,654

1,332,537

5,074,525

3,469,686

CREDITORS

Amounts falling due within one year

6

2,079,608

1,168,000

NET CURRENT ASSETS

2,994,917

2,301,686

TOTAL ASSETS LESS CURRENT LIABILITIES

4,052,455

3,361,349

CREDITORS

Amounts falling due after more than one year

7

(43,956

)

(59,349

)

PROVISIONS FOR LIABILITIES

(10,236

)

(13,604

)

NET ASSETS

3,998,263

3,288,396

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

646,885

646,885

Retained earnings

3,351,278

2,641,411

SHAREHOLDERS' FUNDS

3,998,263

3,288,396

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 5th August 2026 and were signed on its behalf by:

J R Hudson - Director

1.	STATUTORY INFORMATION

Geku U.K. 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 as modified by the revaluation of certain assets.

Turnover

Turnover is the total amount receivable by the company for goods supplied and services provided excluding VAT and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

over the period of life of the lease

Plant and machinery

-

25% on reducing balance and 10% on reducing balance

Motor vehicles

-

at varying rates on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 22 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1st January 2025

1,000,000

348,521

70,089

1,418,610

Additions

-

16,156

-

16,156

At 31st December 2025

1,000,000

364,677

70,089

1,434,766

DEPRECIATION

At 1st January 2025

4,379

305,332

49,236

358,947

Charge for year

1,006

12,062

5,213

18,281

At 31st December 2025

5,385

317,394

54,449

377,228

NET BOOK VALUE

At 31st December 2025

994,615

47,283

15,640

1,057,538

At 31st December 2024

995,621

43,189

20,853

1,059,663

Cost or valuation at 31st December 2025 is represented by:

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

Valuation in 2020

646,885

-

-

646,885

Cost

353,115

364,677

70,089

787,881

1,000,000

364,677

70,089

1,434,766

If the leasehold property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

353,115

353,115

Leasehold property was valued on an open market basis on 31st December 2020 by The Directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

402,392

385,088

Other debtors & prepayments

2,253,110

1,662,061

2,655,502

2,047,149

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,393

14,572

Trade creditors

263,746

168,757

Taxation and social security

76,220

112,320

Other creditors & accruals

1,724,249

872,351

2,079,608

1,168,000

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

43,956

59,349

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

59,349

73,921

Bank loans and overdrafts are secured by a fixed and floating charge on the property, book debts and a debenture over all other assets.

9.

RESERVES

Revaluation

reserve

£

At 1st January 2025

and 31st December 2025

646,885