REGISTERED NUMBER: 03738939 (England and Wales)

NUTEK (UK) LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

5

FIXED ASSETS

Property, plant and equipment

5

550

790

CURRENT ASSETS

Stocks

84,358

40,493

Debtors

6

81,563

99,603

Cash at bank

439,525

692,472

605,446

832,568

CREDITORS

Amounts falling due within one year

7

(253,914

)

(113,624

)

NET CURRENT ASSETS

351,532

718,944

TOTAL ASSETS LESS CURRENT LIABILITIES

352,082

719,734

PROVISIONS FOR LIABILITIES

(108

)

(143

)

NET ASSETS

351,974

719,591

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

351,674

719,291

SHAREHOLDERS' FUNDS

351,974

719,591

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

Mr R Stins - Director

1.	STATUTORY INFORMATION

Nutek (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.

The presentational and functional currency of these financial statements is Pound sterling. Values are rounded to the nearest Pound (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

Stock

The company makes a provision for slow moving stock. This assessment is carried out by the directors and management based on experience and historical and current information regarding stock usage.

Turnover

The turnover shown in the income statement represents amounts receivable during the year net of VAT and trade discounts.

Income is recognised at the point of delivery of goods to customers.

Property, plant and equipment

Property, plant and equipment is recognised at cost with depreciation being provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment - 33% 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual

arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any

contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation

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.

Foreign currencies

Transactions denominated in foreign currencies are translated into Sterling and recorded at the rate of exchange ruling at the date of the transaction.

Balances at the year-end denominated in a foreign currency are translated into Sterling at the rate of exchange ruling at the balance sheet date.

Operating lease agreements

Rentals payable under operating leases are charged to the profit and loss account 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Office

equipment

£

COST

At 1 January 2025

and 31 December 2025

2,188

DEPRECIATION

At 1 January 2025

1,398

Charge for year

240

At 31 December 2025

1,638

NET BOOK VALUE

At 31 December 2025

550

At 31 December 2024

790

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

72,345

90,096

Other debtors

540

1,755

Prepayments and accrued income

8,678

7,752

81,563

99,603

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

56,715

6,196

Amounts due to parent undertaking

27,256

60,174

Corporation tax

10,800

11,162

Other taxes and social security

66,504

20,738

Other creditors

330

700

Accruals and deferred income

92,309

14,654

253,914

113,624

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

7,645

9,894

Between one and five years

-

6,745

7,645

16,639

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

The Report of the Auditors was unqualified.

Melinda Simpson (Senior Statutory Auditor)

For and on behalf of TC Group

10.	RELATED PARTY DISCLOSURES

Transactions with the immediate parent undertaking were carried out in the usual course of the business on commercial terms.

11.	ULTIMATE CONTROLLING PARTY