REGISTERED NUMBER: 02702351 (England and Wales)

EURO PROFILE INTERNATIONAL SYSTEMS

LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Dr C Maisch

Mrs R S Hill

REGISTERED OFFICE:

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

REGISTERED NUMBER:

02702351 (England and Wales)

AUDITORS:

Folkes Worton LLP

Chartered Accountants and Statutory Auditor

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,268,498

2,335,958

2,268,498

2,335,958

CURRENT ASSETS

Debtors

6

2,006

-

Cash at bank

426,911

382,507

428,917

382,507

CREDITORS

Amounts falling due within one year

7

2,212,115

2,165,401

NET CURRENT LIABILITIES

(1,783,198

)

(1,782,894

)

TOTAL ASSETS LESS CURRENT LIABILITIES

485,300

553,064

CREDITORS

Amounts falling due after more than one year

8

(12,941

)

(89,078

)

PROVISIONS FOR LIABILITIES

(31,047

)

(31,697

)

NET ASSETS

441,312

432,289

CAPITAL AND RESERVES

Called up share capital

3,000

3,000

Retained earnings

438,312

429,289

SHAREHOLDERS' FUNDS

441,312

432,289

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 24 April 2026 and were signed on its behalf by:

Mrs R S Hill - Director

1.	STATUTORY INFORMATION

Euro Profile International Systems 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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of value added tax and other sales related taxes. The fair value of consideration takes into account trade discounts.

Revenue from the sale of goods is recognised when:

- the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods;

- the amount of the revenue can be measured reliably;

- it is probable that the economic benefits associated with the transaction will flow to the entity; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

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

Freehold buildings - Over 33 years

No depreciation is charged on freehold land.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

77,412

AMORTISATION

At 1 January 2025

and 31 December 2025

77,412

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 January 2025

and 31 December 2025

3,019,449

DEPRECIATION

At 1 January 2025

683,491

Charge for year

67,460

At 31 December 2025

750,951

NET BOOK VALUE

At 31 December 2025

2,268,498

At 31 December 2024

2,335,958

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,006

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

73,951

71,501

Trade creditors

9

-

Amounts owed to group undertakings

2,131,638

2,067,471

Taxation and social security

-

21,603

Other creditors

6,517

4,826

2,212,115

2,165,401

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

12,941

89,078

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

86,892

160,579

Bank loans are secured by charges over the freehold properties.

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

The Report of the Auditors was unqualified.

Nigel Meredith FCA (Senior Statutory Auditor)

for and on behalf of Folkes Worton LLP

11.	CONTINGENT LIABILITIES

The company is party to a guarantee in respect of the bank borrowing of Hoo and How Limited, a company incorporated in England and Wales, which is wholly owned by Dr C. Maisch, a director of the company. At the statement of financial position date, the balance on this borrowing was £1,033,700 (2024 - £1,125,143).

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13.	ULTIMATE CONTROLLING PARTY

The parent company is Protektor Group UK Limited, a company incorporated in England and Wales.

The Ultimate parent company is Protektorwerk Florenz Maisch GmbH & Co. KG, a company registered in Germany.

The ultimate controlling party is Dr. C. Maisch.