Lamilux U.K. Limited

Lamilux U.K. Limited
Directors' Report
For the year ended 31 December 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 December 2025

Principal activities

The principal activity of the company during the financial year was of sales of windows and daylight control systems.

Directors

The directors who served the company throughout the year were as follows:

James Fisher

Heinrich Strunz

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:
-    select suitable accounting policies and then apply them consistently
-    make judgements and accounting estimates that are reasonable and prudent
-    state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
-    prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
James Fisher
Director

Date approved: 23 March 2026

Registered Number: 07476237 Lamilux U.K. Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Current assets
Stocks	3	59,040	167,979
Debtors	4	519,222	1,008,429
Cash at bank and in hand		299,990	143,303
		878,252	1,319,711
Creditors: amount falling due within one year	5	(767,818)	(1,258,391)
Net current assets		110,434	61,320

Total assets less current liabilities		110,434	61,320
Net assets		110,434	61,320

Capital and reserves
Called up share capital	6	693,100	693,100
Profit and loss account		(582,666)	(631,780)
Shareholders' funds		110,434	61,320

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 23 March 2026 and were signed on its behalf by:

-------------------------------
James Fisher
Director

Lamilux U.K. Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Lamilux U.K. Limited is a private company, limited by shares, registered in England and Wales, registration number 07476237, registration address Suite 1 Beacon House, Kempson Way, Bury St Edmunds, Suffolk, IP32 7AR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. There is ongoing committed support to the company from its parent company. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 10 (2024 : 8).

Stocks

	2025 £		2024 £
Stocks	59,040		167,979
	59,040		167,979

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	497,289	970,832
Prepayments & Accrued Income	14,404	29,287
Other Debtors	7,529	8,310
	519,222	1,008,429

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	643,803	1,098,871
PAYE & Social Security	24,620	15,090
Accrued Expenses	85,293	126,336
Other Creditors	2,909	-
VAT	11,193	18,094
	767,818	1,258,391

Share Capital

Authorised
693,100 shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
693,100 shares of £1.00 each	693,100		693,100
	693,100		693,100

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Lamilux Heinrich Strunz Holding GMBH & Co KG	715,395		13,650		(586,937)		(586,937)

The company is 100% owned by Lamilux Heinrich Strunz Holding GMBH & Co KG, a company incorporated in Germany In the year the company purchased £804,507 (2023: £727,695) of goods from its parent company and recharged £89,112 (2024: £741,345 for services.


Registered Number: 07476237
England and Wales
Unaudited Financial Statements

for the year ended 31 December 2025
for
LAMILUX U.K. LIMITED