REGISTERED NUMBER: 06015958 (England and Wales)

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RMA PIPELINE EQUIPMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Simone Schreiber

REGISTERED OFFICE:

1st Floor, Pennine Business Park

Longbow Close

Bradley

Huddersfield

West Yorkshire

HD2 1GQ

REGISTERED NUMBER:

06015958 (England and Wales)

AUDITORS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Tangible assets

3

500

12

CURRENT ASSETS

Debtors

4

501,315

541,655

Cash at bank

59,996

25,691

561,311

567,346

CREDITORS

Amounts falling due within one year

5

24,201

80,807

NET CURRENT ASSETS

537,110

486,539

TOTAL ASSETS LESS CURRENT LIABILITIES

537,610

486,551

CAPITAL AND RESERVES

Called up share capital

6

30,000

30,000

Profit and loss account

507,610

456,551

SHAREHOLDERS' FUNDS

537,610

486,551

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 director and authorised for issue on 30 April 2026 and were signed by:

Simone Schreiber - Director

1.	STATUTORY INFORMATION

RMA Pipeline Equipment 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

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.

Fixtures and fittings

-

25% on cost

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Income recognition

Income is recognised when services have been completed such that the risks and rewards of ownership have transferred to them.

3.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

4,642

Additions

666

At 31 December 2025

5,308

DEPRECIATION

At 1 January 2025

4,630

Charge for year

178

At 31 December 2025

4,808

NET BOOK VALUE

At 31 December 2025

500

At 31 December 2024

12

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

493,622

531,625

Other debtors

7,693

10,030

501,315

541,655

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to related parties

-

34,786

Taxation and social security

13,131

34,952

Other creditors

11,070

11,069

24,201

80,807

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

30,000

Ordinary

£1

30,000

30,000

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

The Report of the Auditors was unqualified.

John Richard Hall (Senior Statutory Auditor)

for and on behalf of Walter Dawson & Son

8.	RELATED PARTY DISCLOSURES

Mr A Truttenbach, through his shareholding in Chas Holdings AG, has control over a majority of shares in the company, and is deemed to be the controlling party for the purpose of Financial Reporting Standard No. 102.

RMA Kehl GmbH & Co KG and RMA Rheinau GmbH & Co KG have the same overall control as Chas Holdings AG and RMA Pipeline Equipment Limited.

Included in turnover is £47,476 (2024: £187,238) receivable from RMA Kehl GmbH & Co KG and £104,689 (2024: £160,174) receivable from RMA Rheinau GmbH & Co KG.

As at 31 December 2025 RMA Pipeline Equipment Limited was owed from RMA Kehl GmbH & Co KG £293,656 (2024: £302,242) and was owed from RMA Rheinau GmbH & Co KG £199,966 (2024: £229,383).

9.	ULTIMATE PARENT COMPANY

Chas Holdings AG (incorporated in Switzerland) is regarded by the director as being the Company's ultimate parent company.